‘Self-ordering Kiosks’ imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in a single shipment, then `Self-ordering Kiosk’ with components, display unit and connection box will have the essential character of complete or finished article i.e. ‘Cash Register’ and merit classification under Sub-heading 84705010 thereby eligible for exemption
Re-import of goods/equipment from a Special Economic Zone (SEZ)/Free Trade Warehousing Zone (FTWZ) to Domestic Tariff Area (DTA) is the proposed activity as stated in the application and the applicant vide the aforesaid application has sought ruling on the question of applicability of serial number 5 of Notification No. 45/2017- Cus. dated 30.06.2017 for such re-import of goods/equipment from a SEZ/FTWZ to DTA.
Intent of Notification No. 45/2017-Cus. is that goods sent from India earlier and subsequently re-imported as such should not suffer any Customs duty; in case the exporter had availed any incentive at the time of sending this equipment out of India, the same may need to be surrendered on re-import of the said equipment;
Explore BJ Services Company Middle East Ltd’s Customs Act ruling under section 28-H. Learn about re-import of goods, SEZ/FTWZ transactions, and exemption eligibility.
Discover the ruling by the Customs Appellate Authority for Advance Rulings (CAAR) in Delhi regarding the classification of Uninterrupted Power Supply (UPS) and its eligibility for exemption under Notification No. 25/2005.
CAAR Mumbai clarifies that provisionally preserved betel nuts, treated with preservatives and not fit for immediate human consumption, are classified under Customs Heading 0812, following Chapter note 4’s guidance on provisional preservation.
CAAR Mumbai determines Interactive Display System (View Board) models are classified under Heading 8471, specifically under sub-heading 84714190, as per Customs Tariff Act, 1975, aligning with the criteria for Automatic Data Processing Machines.
CAAR Mumbai rules ‘LED Socket Plug Assembly’ used in vehicle anti-fog lamps classifies under Heading 8512 90 00 of Customs Tariff Act, 1975, and is eligible for nil Basic Custom Duty under serial no. 656 of notification No. 69/2011-Cus., dated 29.7.2011, as per India-Japan Free Trade Agreement.
CAAR Mumbai rejects M/s. Solae Company India Private Limited’s application for advance ruling due to jurisdiction issues, as the company’s office is in Gurgaon, under CAAR Delhi’s jurisdiction, not Mumbai’s. The company had inaccurately used their logistics service provider’s address in Mumbai.
Explore the classification and exemption of Data Projectors (ZH 350, ZW350e, ZX 350e) in the CAAR Mumbai ruling. Understand the intricacies and pending matters.
