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CAAR

Data projector classifiable under sub-heading 85286200

January 12, 2022 801 Views 0 comment Print

In re Audio Distribution House Pvt. Ltd (CAAR Mumbai) The projector under consideration has got certain additional ports such as HDMI, audio, composite, etc. Further, the product is compatible with an aspect ratio of 16:9, though the aspect ratio of 4:3 is native. These facts make it capable of being a video projector and consequently […]

Classification of Auxiliary Power Unit (APU)- Off Combo Unit

January 12, 2022 2217 Views 0 comment Print

In re Alvest Millennium Aviation Leasing IFSC Pvt Ltd (CAAR Mumbai) According to the HSN Explanatory Notes, the heading 8803 covers parts of the goods falling in heading 88.01 or 88.02, provided the parts fulfil both the following conditions: – i. They must be identifiable as being suitable for use solely or principally with the […]

Parts of electronic toy cars merit classification under heading 9503

January 12, 2022 3669 Views 0 comment Print

The goods described in the application as parts of electronic toy car, in semi-assembled form as presented before me merit classification under heading 9503 of First Schedule to the Customs Tariff Act.

Classification of Fatty Alcohol Ethoxylate (1- mole, 2-mole, 7-mole)

December 25, 2021 5496 Views 0 comment Print

In re VVF (India) Limited (CAAR Mumbai) CAAR held that the goods ‘Fatty Alcohol Ethoxylate (1-mole, 2-moles, 7-mole)’ are non-ionic organic surface-active agents and merit classification under subheading 34021300 of Customs Tariff Act, 1975, subject to prescribed conditions under note 3 to Chapter 34. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI […]

Unsubstantiated allegations against applicant goes against the spirit of advance rulings

December 25, 2021 645 Views 0 comment Print

In the present case, the applicant has disclosed all relevant facts in the applications, which were also shared with the jurisdictional commissionerate. The unsubstantiated allegations of the commissionerate against the applicant in this proceeding are therefore unwarranted and go against the spirit of advance rulings.

Classification of Unfavoured/API/Chikni/Flavoured supari

December 25, 2021 2694 Views 0 comment Print

In re UBS Exports International Pvt. Ltd. (CAAR Mumbai) Advance ruling has been sought on classification of four different goods, each known as ‘supari‘ in common trade parlance, albeit with differentiator, viz. API, Chikni, Unflavoured and Flavoured. The basic raw material for each of the four goods is raw betel nut, which is classifiable under […]

CAAR cannot give ruling if a writ is pending before HC in which CAAR is also a party

December 18, 2021 441 Views 0 comment Print

In re Amazon seller services Pvt Ltd (CAAR Mumbai) M/s. Amazon Seller Services Private Limited proposes to import Fire TV Stick. The application of advance ruling, seeking the classification of the said device, was received in the secretariat of the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi on 14.07.2016. […]

Amazon Fire TV Stick classifiable under sub-heading 85176290

December 18, 2021 2658 Views 0 comment Print

In re Amazon seller services Pvt Ltd (CAAR Mumbai) Classification for Import of 1. HDMI Digital Media Reciever [model no S3L46N] with Alexa Voice Remote Lite(1st gen) [Model no. H69A73] as a kit (Fire TV stick lite- 1st gen) 2. HDMI Digital Media Reciever [model no S3L46N] with All-new Alexa Voice Remote (Alexa Voice remote […]

Boiled/flavored/unflavored Supari classifiable under heading 0802

November 24, 2021 1575 Views 0 comment Print

In re Vaibhav Enterprises (CAAR Delhi) To answer the posed question, I consider the five goods, namely API supari, Chikni supari, unflavored supari, boiled supari and boiled & cut supari together. In these cases, one set of processes are found to be intended for cleaning; the second set for enhancing preservation; and third set for […]

Smart plugs classifiable under sub-heading 85371000

November 24, 2021 1671 Views 0 comment Print

In re Amazon seller services Pvt Ltd (CAAR Mumbai) CAAR held that Smart plugs of model no. C2YY3N are rightly classifiable under sub-heading 85371000 of the first schedule to the Customs Tariff Act, 1975 and The said smart plugs would be eligible to claim benefit of serial number 490 of notification no. 50/2017-Cus., dated 30.06.2017. […]

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