The Customs Authority for Advance Rulings has rejected an application for a ruling on Scented Supari classification, citing an existing High Court judgment on the matter.
CAAR in Mumbai has classified balloons made from latex rubber for festive and party decoration as toys under Customs Tariff Heading (CTH) 9503, a ruling that subjects them to a significantly higher basic customs duty (BCD) of 70% rather than the 20% applicable to decorative or rubber articles.
The CAAR Mumbai grants SubCom India exemption from Basic Customs Duty (BCD) and IGST on cable laying vessels under Notification No. 50/2017-Customs, clarifying conditions for importers and duty liability on materials used in cable-laying services.
CAAR Mumbai holds that R.K. International’s imported mining tyres fall under HS Code 4011 80 00, citing technical features, CBIC circulars, and judicial precedents.
Mumbai CAAR classifies Corn Silk Extract Powder under CTH 1302 19 19, granting partial customs duty exemption. Ruling clarifies “vegetable extract” scope.
CAAR Mumbai permits Unibourne Food Ingredients LLP to withdraw its application on customs duty notification for shelled walnut imports.
CAAR clarified classification of Coral Bottom Nodes, Picket Hydroacoustic Complex, Bolt Airguns, and BigShot Controllers, with separate treatment for parts and spares.
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.
