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.
CAAR Delhi rules imported Choke Coils are specifically classifiable under tariff item 8504 50 10, citing technical function and classification rules.
CAAR Delhi rules imported Ferrite Beads are classified as ‘Other inductors’ under 8504 50 90 based on their inductive function and HSN analysis.
Importer, Customs disagree on classifying Nightfox night vision devices. Is it a digital camera (8525) or binocular (9005)? CAAR to rule.
