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CAAR

Mould Base merit classification under Sub-heading 84807900

November 25, 2022 1080 Views 0 comment Print

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 […]

Classification of Laser Jet Printer should be based on its primary function

November 25, 2022 1221 Views 0 comment Print

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 […]

Concessional duty benefit under Project Import Regulations under CTH 9801

November 16, 2022 2493 Views 0 comment Print

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 […]

Gas lift/Gas spring merits classification under sub-heading 9401 9900

November 16, 2022 1134 Views 0 comment Print

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 […]

Rough/semi-finished castings merit classification under Heading 8477

November 16, 2022 1026 Views 0 comment Print

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.

Classification of Menthol Scented Sweet Supari and Flavoured & coated Illaichi 

November 6, 2022 6261 Views 0 comment Print

Menthol Scented Sweet Supari merits classification under CTH 2106 90 30 and Flavoured & coated Illaichi merits classification under CTH 2106 90 99

Handheld enterprise mobile computers classifiable under subheading 84713090

October 25, 2022 474 Views 0 comment Print

In re RET-Tech Private Limited (CAAR Mumbai) M/s. RET-Tech Private Limited (the applicant, in short) filed an application before the Customs Authority for Advance Ruling, Mumbai (CAAR, in short) seeking advance rulings on the classification of the devices namely handheld enterprise mobile computers, having the following models: – Table-1 SI.No. Model Product is with / […]

Nokia 7210 SAS products classifiable under subheading 85176290 as routers

October 25, 2022 864 Views 0 comment Print

In re Nokia Solutions and Networks India Private Limited (CAAR Mumbai) CAAR held that the Nokia 7210 SAS products are classifiable under subheading 85176290 as routers and are eligible to avail the benefit under Sr. No. 13N of Notification No. 24/2005-Customs, as amended. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI […]

Intelligent flight batteries classifiable under subheading 85076000

October 25, 2022 1965 Views 0 comment Print

In re PN Trade and Services (CAAR Mumbai) An intelligent flight battery is a lithium-ion rechargeable and removable battery to power a drone. As per HSN explanatory notes to heading 8507, these batteries. also known as electric accumulators, are characterised by the fact that the electrochemical action is reversible so that the accumulator may be […]

In absence of test reports & details of composition of goods they cannot be treated as identical or similar

October 25, 2022 1266 Views 0 comment Print

In re BASF India Limited (CAAR Mumbai) The question raised in the applicant’s application for Advance Ruling was whether the said Vitamin Premixes were classifiable under Heading 23.09 or under Heading 29.36. The said question raised in the applicant’s application is the same as in number of matters decided by the Appellate Tribunal and Courts, […]

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