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.
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).
