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CAAR

CAAR rejects application on the ground of lack of jurisdiction

June 12, 2023 255 Views 0 comment Print

CAAR Mumbai rejects M/s. Solae Company India Private Limited’s application for advance ruling due to jurisdiction issues, as the company’s office is in Gurgaon, under CAAR Delhi’s jurisdiction, not Mumbai’s. The company had inaccurately used their logistics service provider’s address in Mumbai.

Classification of ‘Data Projector’ (Model – ZH 350, ZW350e, ZX 350e)

June 8, 2023 300 Views 0 comment Print

Explore the classification and exemption of Data Projectors (ZH 350, ZW350e, ZX 350e) in the CAAR Mumbai ruling. Understand the intricacies and pending matters.

CAAR cannot issue a ruling on difficulties in compliance to circular no. 51/2020

June 8, 2023 330 Views 0 comment Print

Explore the Customs Authority ruling on ULDs by Pridel Private Limited in Mumbai. Learn about the exemption from Customs duty, clearance procedures, and the complexities involved in ULDs’ temporary import and re-export.

Classification of Optoma Creative Touch-3 Series Interactive Flat Panel (IFP)

June 6, 2023 1446 Views 0 comment Print

Explore the CAAR Delhi ruling on the classification of Optoma Creative Touch 3-Series Interactive Flat Panel (IFP) under Customs Tariff Act, 1975, Sub-heading 84714190.

Transfer from SEZ/FTWZ to DTA cannot be termed as ‘re-import’: CAAR

June 6, 2023 2460 Views 0 comment Print

Explore the Customs Authority of Advance Ruling (CAAR Delhi) decision on the re-import of goods from SEZ/FTWZ, analyzing the implications under Notification No. 45/2017-Cus.

Roasted betel nuts fall under Tariff heading 2008: CAAR

May 16, 2023 2517 Views 0 comment Print

Explore the detailed analysis of CAAR Mumbai’s ruling on the classification of roasted areca nuts under the Customs Tariff Act, 1975. Understand the implications of roasting processes and legal interpretations.

CAAR ruling on Classification of Compounded Rubber

May 16, 2023 1092 Views 0 comment Print

Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) mentioned in para 5.1 merits classification under CTH 4005 1000 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip – compounded with carbon black or silica and is eligible for duty exemption benefit under serial number 503

Classification of Chromecast with Google TV

May 10, 2023 1035 Views 0 comment Print

On examining the functions of ‘Google Chromecast’ and ‘Chromecast with Google TV’ as stated in the aforesaid paras vis-a vis the material information available in the public domain

Cryptogenic Device/Token’ (ProxKey & ProxKey PRO) fall under Tariff entry 8471 80 00

May 6, 2023 1257 Views 0 comment Print

In re Pagaria Infotech Ventures LLP (CAAR Mumbai) M/s. Pagaria Infotech Ventures LLP (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of the CAAR, Mumbai on 26.12.2022, along with its […]

Classification of Mobileye Connect (Surveying system used for collision avoidance)

April 26, 2023 1146 Views 0 comment Print

It is submitted that Mobileye Connect is a surveying system used for collision avoidance and consists of three main components and functions of which are as under: (i) Camera Unit (ii) Display Unit (iii) GPS Unit

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