CAAR

Projectors capable of being a video projector, classifiable under 85286900

In re Supertron Electronics Pvt. Ltd (CAAR Delhi)

In re Supertron Electronics Pvt. Ltd (CAAR Delhi) It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which may make it capable of being a video projector, classifiable under 85286900. In this regard, it may […]...

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Posted Under: Custom Duty | |

Customs valuation of imported goods for trading activity

In re Foxconn Technology (India) Pvt. Ltd. (CAAR Mumbai)

The applicant does not undertake any value addition on the goods. It earns a margin of 3% while trading imported goods. The assessable value for payment of customs duties has been determined by the applicant as the sum of price at which the goods are sold by Ingrasys Singapore to the applicant plus freight. It may be noted that such freig...

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Dried Black Currant classifiable under HS code 08062010

In re Wholesome Essentials (CAAR Delhi)

In re Wholesome Essentials (CAAR Delhi) CAAR consider that application has been submitted, seeking ruling on the questions that (i) Dried Black Currant (subject goods) is classifiable under HS code 08062010; and (ii) the subject goods are eligible to be covered under Sr. No. 32 of Notification 50/2017-Cus., dated 30.06.2017. I notice that...

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Classification of Routers connecting two or more packet-switched networks

In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)

In re Ingram Micro India Pvt. Ltd (CAAR Mumbai) The impugned goods are devices that connect two or more packet-switched networks or subnet works and deliver Wi-Fi network access to all parts of the house. They serve two primary functions: managing traffic between these networks by forwarding data packets to their intended IP addresses, an...

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Thermal Printer Ribbon correctly classifiable under CTH 84439959

In re HID India Private Limited (CAAR Mumbai)

In re HID India Private Limited (CAAR Mumbai) Thermal Printer Ribbon (TPR) cannot be classified under Chapter Heading 9612 as the Thermal Printer Ribbon is different from typewriter/computer printer ribbons because of the difference in the physical characteristics and printing process. CTH 9612 comprises of “Typewriter or similar ri...

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Classification of Amazon Fire TV Stick/HDMI digital media receiver

In re Amazon Seller Services Private Limited (CAAR Mumbai)

CAAR Mumbai held that Amazon Fire TV Stick/HDMI digital media receiver with dual core processor, dedicated Videocore4 GPU, 1 GB of memory and 8 GB of storage having a dual band, duel antenna 802.11 AC Wi-Fi is classifiable under CTH 8517 62 90 of First schedule of Customs Tariff Act, 1975....

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Classification of ‘Data Projector’ for use in schools, business meetings

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

CAAR Rule that ata Projector (Model — ZH 350, ZW350e, ZX 350e) are classifiable under sub-heading 8528 62 00 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-Customs, dated 01.03.2005, as amended....

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Classification of `Optoma Creative Touch 3-series Interactive Flat Panel (IFP)

In re Compuage Infocom Ltd. (CAAR Mumbai)

In re Compuage Infocom Ltd. (CAAR Mumbai) CAAR rule that Optoma Creative Touch 3-series Interactive Flat Panel (IFP) (Model – 3652RK, 3752RK, 3862RK) merit classification under Heading 8471 and more specifically under sub-heading 8471 41 90 of the first schedule to the Customs Tariff Act, 1975. FULL TEXT OF THE ORDER OF CUSTOMS AUTH...

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Classification of stepper motor under Sub-heading 85011012

In re Hitachi Astemo FIE Private limited (CAAR Delhi)

In re Hitachi Astemo FIE Private limited (CAAR Delhi) CAAR Delhi held that stepper motor (3800-B07F-0000) proposed to be imported by the applicant for use in manufacture of idle air control valve will be classifiable under Sub-heading 8501 10 12 of the First Schedule of the Customs Tariff FULL TEXT OF THE ORDER OF CUSTOMS […]...

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Method of computation of transaction value of export of goods shall be as per Custom Valuation Rules

In re Shiv Shakti Minechem (CAAR Mumbai)

In re Shiv Shakti Minechem (CAAR Mumbai) CAAR ruled that valuation of the subject goods namely ‘Laterite’ shall be done in accordance with the provisions of Customs Valuation (Determination of value of export goods) Rules, 2007 read with Customs Act, 1962. Accordingly, in respect of the rulings sought by the applicant on the p...

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