Courts: CAAR
Read latest Customs Authority for Advance Rulings decisions on customs classification, valuation, exemptions, notifications and other customs matters.

Non-Ionic Surfactant Classifiable Under CTH 3402 Due to Surface-Active Properties: CAAR Mumbai

Optional SIM Connectivity Not Enough to Treat Portable Computers as Telecom Devices: CAAR Delhi

CAAR Delhi Rejected Advance Ruling Application Due to Unrectified Procedural Defects

Flaxseed Extract Classified as Vegetable Extract, Not Medicament: CAAR Delhi

Microencapsulated Iron Classified as Food Supplement Under Customs Tariff: CAAR Delhi

Animal Feed Premix Classified Under Heading 2309 Due to Exclusive Feed Use: CAAR Delhi

CKD Air Conditioners Classified as Complete Units When Imported Together: CAAR Delhi

Onyx Embolization Liquid System classifiable under CTH 9021: CAAR Delhi

Annuloplasty Ring Classified as Residual Medical Implant as It Does Not Replace Body Part

Power Distribution Function Classifiable Under Heading 8537: CAAR Delhi

EV Inverter Classified Under Chapter 85 Due to Exclusion from Motor Vehicle Parts: CAAR

Micronutrient Fertilizer Classified Under CTH 3824 as Phosphorus Not an Essential Constituent: CAAR

Custom Advance Ruling Declined as Classification Issue Already Settled by Court

Spinal Implant Classified as Artificial Body Part, Not Orthopaedic Appliance: CAAR
CAAR (Customs Authority for Advance Rulings) provides advance rulings on specified questions arising under Customs law. This TaxGuru archive brings together CAAR rulings concerning classification of imported or exported goods, valuation, exemptions, applicability of Customs notifications and other matters falling within the Authority’s jurisdiction. Importers, exporters, customs brokers, businesses and professionals can use this category to research advance rulings and obtain insight into the treatment of customs issues in specific transactions.
