CAAR Delhi held that SFP and similar transceiver modules are integral parts of network equipment, not standalone machines, and thus qualify for classification under 8517 79 90 with nil BCD under Notification No. 57/2017-Customs.
CAAR Mumbai classifies imported bamboo pulp paper products and wooden tableware under relevant HSN codes, clarifying distinction between finished and stock items.
The Customs Authority for Advance Ruling (CAAR) determined the classification of imported bamboo paper products, using the critical 36 cm roll width rule to distinguish between stock (4803) and finished goods (4818).
CAAR in Mumbai has determined that Climatic Test Chambers are classifiable under Customs Tariff Heading 9027 89 90 as apparatus for physical analysis, a decision supported by a prior CESTAT ruling.
M/s SBH Impex sought a CAAR ruling on the customs classification of ‘LED Film’ (Flexible LED Display), arguing for CTH 8531. The final decision is pending.
Uniqlo India sought an advance ruling from CAAR Mumbai on classifying imported knit polyester Lounge Sets as Pyjamas (CTH 6107/6108).
CAAR Mumbai ruled that oven-roasted areca nuts with 10–15% moisture content are to be classified as raw under Chapter 8, while roasted cashew, walnut, and pista nuts fall under Chapter 20 as roasted nuts per specific tariff entries.
The Customs Authority for Advance Ruling (CAAR), Mumbai, declined to rule on the customs classification of ‘Roasted Areca Nuts,’ holding that the issue was already decided by the Madras High Court in the applicant’s own case, despite a change in the Customs Tariff Item number.
CAAR Mumbai held that ultrasonic parking sensors are not semiconductor devices but parts of rear parking assist systems, classifiable under CTH 8512. Sub-components were classified individually.
CAAR held that imported Nylon, Polyester, and Taffeta rolls, ranging from 10 mm to 305 mm, are classifiable as textile labels under CTH 5807, following HSN explanatory notes and judicial precedents.
