A recent Customs Authority for Advance Rulings (CAAR) Mumbai decision addresses the classification of GSM/GPRS, LTE, NR, NB-IoT, and GPS Modules. The applicant seeks to classify these as parts under Tariff Item 85177990, arguing they are not standalone apparatus.
Mega Marine Spares India Pvt Ltd seeks an advance ruling on 5% IGST for imported marine engines, spares, and gears (HSN 8408, 8409, 8483) used in fishing vessels under Notification No. 01/2017-IGST (Rate).
CAAR Mumbai upholds Apple HomePod’s customs classification under CTH 8517 62 90, citing its principal function as a data transmission and reception device.
CAAR Mumbai resolves classification dispute for Clutch Master and Slave Cylinders. Ruling rejects CTH 8412, placing items under CTH 8708 as vehicle parts.
Mumbai’s CAAR classifies Insulated Gate Bipolar Transistors (IGBTs) under CTH 8541.29.00, citing HSN notes. The ruling impacts EV component importers.
CAAR Mumbai classifies Novus Animal Nutrition’s ‘XYLAMAX’ under CTH 2309 90 90 as an animal feed preparation, not an enzyme, based on its composition and use.
CAAR Mumbai classifies roasted cashews under CTI 20081910 but declines to rule on roasted areca nuts and scented supari due to existing court orders and litigation.
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.
