In re Mitsubishi Electric India Private Limited (CAAR Delhi) The legal position regarding classification of goods in CKD/ SKD conditions are fairly settled. As per rule 2(a) of the GRI, “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, […]
In re Spraytec India Ltd. (CAAR Delhi) It is not in dispute that no Show Cause Notice had been issued to the applicant by DRI, New Delhi regarding the past clearances at the time of the applicant filing application before the erstwhile AAR, even if it is acknowledged that DRI. New Delhi was investigating the issue […]
Clarification on issue as to whether the goods sought to be imported namely Lithium Ion Cell (Captive Consumption — For LED)” merits benefit under Sr. No. 471 of Exemption Notification No. 50/2017-Cus. dated 30.06.2017, as amended by Notification No. 02/2021-Cus. dated 01.02.2021 as part for use in manufacture of LED Emergency Bulb/ Light.
The applicant intends to claim exemption from basic customs duty and Integrated Goods and Service Tax with respect to the import of cable laying vessel, as per Sr. Nos. 555 and 557C of the Notification No. 50/2017-Customs, dated June 30, 2017.
Applicant has indicated that they propose to import Indra Smart Pro The device provides electric power to the charger on board an EV which will, in turn, re-charge the vehicle’s batteries.
CAAR held that Electric Vehicle kits ,imported by Volvo in disassembled state & presented together as a kit classifiable under heading 8703
In re Rashi Peripherals Private Limited (CAAR Mumbai) M/s. Rashi Peripherals Private Limited filed 2 applications, specifically, application nos. 39 and application no. 40, on 23.05.2022 seeking advance rulings on the classification of handheld mobile computers, viz., touch computers and mobile computers, having the following model numbers: – S.No. Category of handheld mobile computer Model […]
CAAR rule that the products in this case viz. LUTA.CALPAN 98%, LUTA.E 50, LUTA. 0A/D3 1000/200 PLUS, LUTAVIT A 1000 PLUS, CHOLINC.LSG would merit classification under heading 2936 of the first schedule to the Customs Tariff Act,1975.
CAAR held that Luprosil salt is classifiable under heading 2915 and more specifically, under subheading 29155000 of the first schedule to the Customs Tariff Act, 1975.
In re BAST India Limited (CAAR Mumbai) The applicant has submitted that the impugned product is commonly known in the trade as products for specific use in animal feeding i.e. to manufacture animal feed. The safety data sheet provided by the manufacturer mentions the use of these products as feed additives. The manufacturer on their […]
