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

PCR systems not classifiable as spectrometers as optical analysis is only incidental: CAAR

Red Seaweed Calcium Classification: CAAR Permits Application Withdrawal

Diagnostic Kits Classified Under CTH 38221990, Customs duty Exemption Denied

Lithium-Ion Cell Inputs Classifiable as Accumulator Parts as No Specific Heading Exists: CAAR

Imported OTG Kits Missing Parts Classified as Components, Not Appliances: CAAR

GST Applicable Because Lease Property Used for Commercial Accommodation: CAAR

MOOWR Duty Deferment Does Not Exempt Later Anti-Dumping Duty: CAAR

Temperature Test Chambers Merely Measuring Physical Properties, Not Electrical: CAAR

Duty Exemption Denied Under MOOWR Scheme Due to Incompatibility of Benefits

Concessional Duty Denied Because Imported Lithium Cells Not Used in ‘Manufacture’ Under IGCR Rules

Crude Rapeseed/Canola Oils Classifiable Under CTSH 15141120, CEPA Duty at 8%: CAAR

CAAR allows IGST Exemption for FTWZ-to-DTA Lease Supplies

Power Recliner Is a Motor-Vehicle Seat Part, Classifiable Under CTI 94019900: CAAR

Rice-Based Alcohol Not Treated as Beer Due to Absence of Malt: CAAR Delhi
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.
