CAAR Mumbai held that MOOWR units can claim IGCR duty benefits on inputs but scrap generated must follow Section 65(2), attracting duty if cleared to DTA.
The Customs Authority for Advance Rulings (CAAR) issued a ruling on Siemens application for vacuum circuit breaker parts, confirming their classification under CTIs 8538 and 8535.
A Customs Authority for Advance Ruling (CAAR) decision classifies imported Poly Vinyl Alcohol (PVA) sheets under subheading 3920 99 12.
The Customs Authority for Advance Ruling (CAAR) confirms that imported PVA sheets are classified under tariff item 3920 99 12, citing their chemical and physical properties.
CAAR, Mumbai, has ruled that roasted and salted cashew nuts are classified under CTI 2008 19 10, not under Chapter 08, citing specific nature of roasting process.
The Customs Authority for Advance Rulings (CAAR), Mumbai, has ruled that roasted cashew nuts are classified under CTI 2008 19 10, not under Chapter 08, citing the specific nature of the roasting process.
CAAR Delhi holds flavoured supari classifiable under 21069030 and eligible for customs duty exemption under Notification 68/2012-Cus. Judicial precedents examined.
CAAR Delhi held flavoured supari is classifiable under 2106 9030, not raw areca nuts, and eligible for concessional duty under Notification 68/2012.
The Customs Authority for Advance Rulings (CAAR) in Mumbai has opted not to issue a ruling on the classification of processed supari, citing a pending case.
Apple India’s request to amend a customs ruling on the classification of its HomePod was denied. The Customs Authority cited a previous court decision on similar devices.
