CAAR

Scented & Flavoured and/or Sweetened Betel Nut’ merit classification under CTH 080280

In re Shreedhra Agro LLP (CCAR Delhi)

In re Shreedhra Agro LLP (CCAR Delhi) In the case of Scented & Flavoured and/or Sweetened supari, the question to be answered is whether the addition of special flavoring agents would render the betel nuts into preparations of betel nuts, classifiable under Chapter 21. In this regard, the judgment of the Hon’ble Supreme Court of...

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Posted Under: Custom Duty | |

Spot coolers merit classification under subheading 84158290

In re Toyota Tsusho India Pvt. Ltd (CAAR Mumbai)

In re Toyota Tsusho India Pvt. Ltd (CAAR Mumbai) As per the explanatory notes to heading 8415, the heading excludes refrigeration units designed to maintain a fixed temperature well below 0°C in a closed chamber (e.g., lorry, trailer or container), and fitted with a heating system to raise the temperature in the chamber, within certain [...

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Posted Under: Custom Duty | |

Laden/unladen IBCs imported into India are eligible to avail exemption

In re GDPK Returnable Solutions India Private Limited (CAAR Mumbai)

In re GDPK Returnable Solutions India Private Limited (CAAR Mumbai) Temporary import/re-export of Intermediate Bulk Containers (IBCs) as reusable packing containers and its eligibility to avail duty exemption (a) the laden/ unladen IBCs imported into India are eligible to avail the exemption under the Notification No. 104/94-Cus., dated 1...

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Optoma data projectors classifiable under sub-heading 85286200

In re Audio Distribution House Pvt. Ltd (CAAR Mumbai)

In re Audio Distribution House Pvt. Ltd (CAAR Mumbai) CAAR held that projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350 and Optoma ZX300 are classifiable under sub-heading 85286200 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Custom...

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Posted Under: Custom Duty | |

Creative Touch 5- series Interactive Flat panel (IFP) merit classification under CTH 8471

In re Compuage Infocom Limited (CAAR Mumbai)

CAAR held that Creative Touch 5-series Interactive Flat Panel (IFP) (Model-5652RK, 5752RK, 5862RK) merit classification under sub heading 8471 4190 of the first schedule to the Customs Tariff Act, 1975....

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TC77 series touch computer not classifiable as smartphones

In re Brightpoint India Pvt Ltd (CAAR Mumbai)

TC77 series touch computer, which is a handheld mobile computer used for asset inventory management purposes, Singapore Customs ruled (ref. No. CRL-211217-0036) that the product is classifiable under subheading 84713090. Therefore, notwithstanding the WCO classification advice to the contrary, it is my considered opinion that the devices ...

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Pea protein merit classification under subheading 21061000

In re Anshul Life Sciences (CAAR Mumbai)

In re Anshul Life Sciences (CAAR Mumbai) CAAR rule that pea protein merit classification under subheading 21061000 of the first schedule of the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s. Anshul Life Sciences, 401, 4th Floor, Jagdamba House, Peru Baug, Goregaon East, Mumbai- 400063 file...

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Classification of Import of Dehydrated Dark and Seedless raisin

In re Frizwell Agro Foods (CAAR Mumbai)

In re Frizwell Agro Foods (CAAR Mumbai) CAAR held that the dehydrated dark and small seedless raisin (Vitis vinifera) merit classification under subheading 08062010 of the first schedule of the Customs Tariff Act, 1975 and are eligible for exemption benefit allowed under sr. no. 32 of notification no. 50/2017-Cus., dated 30.06.2017. FULL ...

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CAAR ruling on classification of Tello/AGRAS T16/Mavic Air 2/Dji Mini 2/hantom 4 Pro drone

In re Ingram Micro Private Ltd (CAAR Mumbai)

In re Ingram Micro Private Ltd (CAAR Mumbai) CAAR rule that the: – a) Tello drone merits classification under subheading 95030010 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @60% adv. and [email protected] 18%; b) AGRAS T16 drone merits classification under subheading 88062400 of the first schedule...

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‘Clear Float Glass’ with absorbent layer on only one side merit classification under subheading 70051090

In re Suraj Constructions (CAAR Mumbai)

In re Suraj Constructions (CAAR Mumbai) CAAR rule that the subject goods ‘Clear Float Glass’ with absorbent layer on only one side would merit classification under heading 70.05 and more specifically, under subheading 70051090 of the first schedule to the Customs Tariff Act, 1975. The said imports shall also be governed by th...

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