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CAAR

Tello drones with or without camera would merit classification under heading 9503

September 2, 2021 4068 Views 0 comment Print

In re Ingram Micro India Pvt Ltd. (CAAR Mumbai) (i) Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @ 60% adv., IGST @ 18%, Social Welfare Surcharge @ 6%; (ii) Both AGRAS T16 and Mavic […]

Head mounted tablets classifiable under CTH 85176290

September 1, 2021 2295 Views 0 comment Print

In re Ingram Micro India Pvt Ltd. (CAAR Mumbai) The Board Circular No. 20/2013-Cus. refers to ‘Tablet Computers’ that can be programmed in a variety of ways. HMT device doesn’t appear to be amenable to be programmed in various ways. It also held that the tablet computers are those devices which have essentially the same […]

Classification of mill processed non-alloy ferrous waste metal goods wound in a coil

August 29, 2021 1371 Views 0 comment Print

In re Uwas Recycler LLP (CAAR Mumbai) CAAR held that goods ‘mill processed non-alloy ferrous waste metal goods wound in coil’ does not appear to be waste or scrap, and therefore, not classifiable under sub heading 72044900. These goods merit classification under subheading 72099000. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULING, […]

Glyteine (Gamma Glutamylcysteine) classifiable under CTH 21069099

August 29, 2021 1350 Views 0 comment Print

In re Sh. Sunil Chandrana (CAAR Mumbai) CAAR rules that Glyteine (Gamma Glutamylcysteine), packaged in 415 mg. sachets and branded as Continual-G merits classification under sub-heading 21069099 of the first schedule to the Customs Tariff Act, 1975. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULING, MUMBAI Ruling An application for advance ruling […]

‘Senses iPERL smart meter’ merit classification under HSN 90261010

August 22, 2021 903 Views 0 comment Print

From the product catalogue, it appears that this flowmeter measures the mass flow of liquid. The flowmeter appears to be capable of measuring the value and the measured parameter(s) are displayed visually or provided as digital output.

Apple Home Pod classifiable under TI 8517 6290: AAR Customs

August 4, 2021 1827 Views 0 comment Print

In re Apple India Private Limit (Custom Authority for Advance Ruling, Mumbai) Considering the attributes of the device in question, which is capable of receiving voice commands, covert such voice commands into text to perform multiple tasks, e.g., stream music from the internet or another Apple device, retrieve information available in the net like weather, […]

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