The ruling examines whether third-party invoicing is permitted under APTA and holds that preferential customs benefits cannot be claimed without an express provision in the agreement;
CAAR held that an amino-acid and peptide-based bio-stimulant primarily regulates plant physiological processes and is not a fertilizer, leading to classification as a plant growth regulator under the Customs Tariff
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part of a larger analytical workflow, leading to classification under the residual optical instruments heading
The applicant requested withdrawal of an advance ruling on Red Seaweed Calcium classification before issuance, and CAAR approved the withdrawal under Regulation 20.
The Authority ruled that imported PCR diagnostic kits fall under CTH 38221990. However, exemption under customs duty for Bovine Albumin in kits was denied.
Ruling holds that coated foils and separators are classifiable as accumulator parts since they are engineered solely for lithium-ion cells. LC breakers are classified as circuit-protection apparatus, with all items eligible for notification benefits subject to conditions.
Mumbai CAAR applied the essential character test, finding that OTG kits lacking key functional components do not qualify as complete appliances, confirming classification under CTH 8516.90.00.
Renting a property to an unregistered entity for providing residential accommodation to students and professionals does not qualify for GST exemption. The registered lessor must pay 18% GST under Notification 11/2017.
CAAR held that for MOOWR-imported aluminium frames, the applicable customs duty, including ADD, is based on the ex-bond Bill of Entry date, not the original warehousing import date. Administrative circulars or FAQs cannot override statutory provisions.
The CAAR clarified that specialized Temperature Test Chambers perform physical analysis rather than electrical measurement, justifying classification under subheading 9027 89 90. The ruling emphasized alignment with HSN explanatory notes and global BTI precedents.
