CAAR Mumbai held that imported elevator parts lacking guide rails, structural supports, and enclosure systems could not be classified as complete elevators under Rule 2(a). The authority ruled that the imports only represented parts and sub-assemblies requiring separate tariff classification.
The Customs Authority for Advance Rulings held that classification of roasted areca nuts under Heading 2008 had already been conclusively settled by the Madras High Court. The authority ruled that tariff restructuring under the Finance Act, 2025 did not create a fresh classification issue.
The authority held that an automated locker system is classifiable under CTH 8303 as its essential function is secure storage of valuables. The ruling clarifies that automation features do not override the primary character of lockers.
The authority refused to admit an advance ruling application as the classification of roasted areca nuts had already been decided by a High Court. The ruling highlights the statutory bar under Section 28-I(2) when issues are previously adjudicated.
The authority declined to rule on tariff classification as a similar matter was pending before the High Court. It held that Section 28-I bars decisions in such cases. The applicant may reapply after final adjudication.
The authority examined whether warehousing scheme applicability can be decided under advance ruling. It held that such procedural issues fall outside Section 28H. The application was rejected as not maintainable.
The case examined whether a tube-fed nutritional liquid qualifies as a beverage. Authorities held that its clinical use and lack of consumption as a drink exclude it from beverage classification.
The Authority declined to hear the case as the applicants address fell outside its jurisdiction. It held that jurisdiction must be determined strictly based on the address provided.
The authority held that mixtures of natural and synthetic rubber fall under 40028090 as they exclude substances under Chapter Note 5(A). Exemption applies subject to compliance with origin rules.
The Authority ruled that a refined plant extract used for treating respiratory conditions qualifies as a medicament, not a vegetable extract. Classification was based on its therapeutic use and advanced processing, denying concessional duty.
