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100% Poly Vinyl Alcohol Sheet in roll shape falls under CTI 39209912: CAAR Mumbai

August 31, 2025 459 Views 0 comment Print

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.

Oven Roasted & salted Cashew Nuts falls under CTI 20081910: CAAR Mumbai

August 31, 2025 630 Views 0 comment Print

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.

CAAR Mumbai Classifies Roasted Cashew Nuts Under CTI 2008 19 10

August 31, 2025 444 Views 0 comment Print

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.

Flavoured supari eligible for customs duty exemption under Notification 68/2012-Cus

August 20, 2025 546 Views 0 comment Print

CAAR Delhi holds flavoured supari classifiable under 21069030 and eligible for customs duty exemption under Notification 68/2012-Cus. Judicial precedents examined.

Flavoured supari is classifiable under 2106 9030, not raw areca nuts: CAAR Delhi

August 20, 2025 1254 Views 0 comment Print

CAAR Delhi held flavoured supari is classifiable under 2106 9030, not raw areca nuts, and eligible for concessional duty under Notification 68/2012.

CAAR Refrains from Ruling on Supari Classification

August 14, 2025 321 Views 0 comment Print

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.

HC Ruling Bars Renewal of Apple India’s Advance Classification Order: CAAR Mumbai

August 12, 2025 525 Views 0 comment Print

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.

Automotive Inverter Assembly Units Classifiable Under 85044090: CAAR Delhi

August 12, 2025 918 Views 0 comment Print

CAAR Delhi classifies Mitsubishi Electric’s Inverter Assembly Units for hybrid vehicles under 8504 40 90 and confirms eligibility for duty exemption under India-Japan CEPA.

Anti-Dumping Duty Not Applicable on Imported Laser Sources: CAAR Mumbai

July 31, 2025 2715 Views 0 comment Print

CAAR Mumbai holds anti-dumping duty not applicable on imported laser sources as they are parts, not complete machines under Customs Notification No. 15/2023

Tariff classification of Roasted, Shelled & Nitrogen-Treated Cashew Nuts

July 31, 2025 1335 Views 0 comment Print

CAAR Mumbai clarifies tariff classification of roasted, shelled, and nitrogen-treated cashew nuts. Diced cashews held to be broken under specific Customs code.

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