CAAR Mumbai rules Viewsonic data projectors are for ADP use under CTI 85286200 and get duty exemption, citing key judicial precedents on ‘principal use’.
Mumbai’s Customs Authority for Advance Ruling permits Barentz India Pvt. Ltd. to withdraw its application for advance ruling on Coin Silk Extract Powder classification.
Mumbai CAAR rules ‘Choline Chloride 60% Corn Cob’ is an animal feed preparation (2309), not a chemical (2923), due to its corn cob carrier.
Delhi CAAR rules Vivo’s Flexible Printed Circuit boards are classified under CTH 8534 (Printed Circuits), not 8517 (Antenna Parts).
CAAR Delhi allows duty exemption for FOC imports in jobbing, clarifies value addition rules, and emphasizes adherence to existing customs procedures.
CAAR Delhi classifies imported Aluminium Formworks, with or without accessories, under CTI 7610, determining them to be temporary structures for concrete, not moulds under 8480.
CAAR Mumbai rules Mobile, Tablet, and Vehicle-Mounted Computers are classified under CTI 84713090 as portable automatic data processing machines, not smartphones, based on their primary function.
CAAR Mumbai ruled that fuel dispenser display boards, incorporating LCD, decoder, and processor ICs, are classified as parts of fuel pumps under CTI 84139190, not as indicator panels.
CAAR Mumbai rules Barcode Mobile Computers and RFID Mobile Computers are “other portable digital automatic data processing machines,” clarifying customs classification.
CAAR Mumbai rejected Rain CII Carbon’s request for an advance ruling on customs duty for electricity transferred from SEZ to DTA, citing lack of jurisdiction.
