CAAR Mumbai held that VitalArmor Ca M10, a milk-derived mineral concentrate, is a dietary supplement classifiable under Heading 2106 90 99, rejecting its classification as a chemical compound or whey product.
CAAR, Mumbai, ruled that imported components for assembling Low Voltage Differential Signaling (LVDS) cameras are classified as Other Parts under Customs Tariff Heading 85299090.
CAAR Mumbai classifies PV Lumens India Pvt. Ltd.’s Portable Computers/Mobile Computers under Customs Tariff 8471.30.90 as automatic data-processing machines. Smartphones classification under 8517 is rejected, emphasizing principal function as ADP over supplementary connectivity features.
CAAR Delhi ruled that Wired Remote Controllers for air-conditioning systems are classifiable under Tariff Item 8537 10 90 as electrical control consoles, not under 8415 90 00 as AC parts, based on functional and technical identity.
Samkwang India seeks advance ruling from CAAR Delhi on nil duty benefit for inputs used to manufacture Assy Case Front’ (front cover) for Samsung mobile phones under Notification 57/2017-Cus, arguing their process qualifies as ‘manufacture.
CAAR Mumbai has ruled in the matter of Godrej & Boyce Manufacturing Company Limited, classifying the imported ‘Forklift Drive Train’ under CTI 8431 20 10. The authority held that the custom-designed assembly is an essential part of a forklift, suitable for sole and principal use with CTH 8427 machinery.
CAAR Delhi held that Nuclease-Free Water, being of similar purity as distilled water, is classifiable under CTH 28539010. It rejected earlier classification as certified reference material under 3822, terming it a bona fide error.
CAAR Delhi held that Motorola TLK 100, TLK 110, and TLK 150 PoC devices are push-button telephones under Tariff Item 8517 1810, rejecting classification as general communication apparatus.
CAAR Delhi held that both Air Start and Air Conditioning Units, designed exclusively for aircraft servicing, are classifiable under Heading 8807 as aircraft parts, not general machinery.
CAAR Delhi held that decorative PVC, PS, and PU wall panels used for interior decoration are classifiable under Heading 3921 as plastic sheets, not builders’ ware under Heading 3925.
