CAAR held that Greek Zante Currants are classifiable under CTH 08062010 as raisins, making them eligible for exemption under Notification No. 45/2025.
CAAR held that the development board is not an ADP machine or part thereof and classified it under Heading 8517 based on its communication functions.
The case examines whether imported semen storage straws should be classified as veterinary instruments under Heading 9018 or plastic articles under Heading 3926, focusing on their design, function, and role in artificial insemination.
The Authority ruled that the product did not qualify as a separate chemically defined compound due to variable composition and fluctuating molecular characteristics, making Chapter 29 inapplicable.
The Authority ruled that the addition of calcium phosphate and the product’s intended use in food and beverage enrichment made it a protein-based preparation under Heading 2106 rather than an isolated soy protein under Heading 3504.
CAAR Mumbai held that CKD kits comprising discrete electronic components could not be classified as motherboards under CTH 8473 30 20 because they lacked the essential character of finished motherboards at the time of importation.
CAAR declined to entertain an advance ruling application on roasted areca nut classification after finding that the issue had already been decided by the Madras High Court. The Authority held that judicial precedent barred re-examination of the same question.
CAAR Mumbai refused to entertain an advance ruling application on roasted areca nuts after noting that the classification issue had already been decided by the Madras High Court. The Authority applied the statutory bar under Section 28-I(2)(b) of the Customs Act.
CAAR Mumbai rejected an advance ruling application after holding that the classification issue relating to roasted areca nuts had already been decided by the Madras High Court. The Authority applied the statutory bar under Section 28-I(2)(b) of the Customs Act.7
The Customs Authority for Advance Ruling held that the classification dispute concerning roasted betel and areca nuts had already been decided in earlier court proceedings. The applications were therefore rejected as barred by law.
