In re Rose Marry International (CAAR Mumbai) CAAR held that subject goods placed before CAAR for consideration, i.e.. 1) Processed API Betel-nut product known as Supari and 2) Processed Betel-nuts unflavoured chemically processed Supari in small cut‑pieces (not split) merit classification under chapter 8 of the Customs Tariff, and more appropriately, under the heading 0802, […]
Fuel Cell System which is made up of seven components viz. Fuel Processing System. Fuel cell stack module. Air Processing System. Thermal Management System, Electric module. FCS monitoring control and module and DC DC Converter proposed to be imported by the applicant merits classification under CTH 85.01 and more specifically under CTH 8501 33 20.
In re Green Infra Clean Wind Power Limited (CAAR Delhi) M/s. Green Infra Clean Wind Power Limited, 5th Floor, Tower-C, Building No. 8, DLF Cyber city, Gurgaon-122002, Haryana, a company having PAN AAJCG7352B (applicant, in short), has filed an application dated 26.09.2022 seeking advance ruling under section 28-H of the Customs Act, 1962 before the […]
CAAR rule that Data Centre Switch Router models specified in para 2 are classifiable under sub-heading 85176290 of first schedule to Customs Tariff Act, 1975 and are eligible to avail benefit under Sr. No. 13N of Notification No. 24/2005-Customs
In re Ingram Micro India Pvt. Ltd (CAAR Mumbai) M/s Ingram Micro India Private Limited filed an application on 17.08.2022 seeking advance rulings on the classification of 18 different series of data centre switch models and applicability of Sr. No. 20 of Notification No. 50/2017-Customs, dated 30.06.2017 on these devices. 2. The applicant is a […]
In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi) CAAR note that the applicants intend to import specially designed, cut-to-shape & size goods said to be mould bases. It is also confirmed by the authorized representative that question posed for advance ruling is not pending before the officer of Customs and no dispute has arisen at […]
In re HP India Sales Pvt. Ltd. (CAAR Delhi) The moot question is as to whether or not, the items, i.e printers in question, in absence of formatter board and firmware have the essential character of a printer. To arrive at the conclusion, I intend to refer to a few judgments. In the case of Jaypee […]
In re Pune IT City Metro Rail Limited (CAAR Mumbai) The applicant has sought an Advance Ruling on whether the applicant and Siemens Limited can register the said ‘Project’ and avail the concessional duty benefit under Project Import Regulations under the CTH 9801 with recommendation / sponsoring letter issued by the PMRDA. In this regard […]
In re Gurmat Impex & Shipping Services (CAAR Mumbai) Gas lift/Gas spring merits classification under sub-heading 9401 9900 of the first schedule to the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s. Gurmat Impex & Shipping Services (hereinafter referred to as ‘applicant’) has filed the present advance […]
As per the explanatory notes to Heading 73.25 which provides for exclusion of ‘castings which are products falling in other headings of the Nomenclature (e.g., recognizable parts of machinery or mechanical appliances) or unfinished castings which require further working but have attained the essential character of such finished products, the subject goods do not merit classification under Heading 7325.
