Courts: CAAR
Read latest Customs Authority for Advance Rulings decisions on customs classification, valuation, exemptions, notifications and other customs matters.

Foil Balloons Made of Nylon/HDPE for Party Decoration – Classification under 9505.9090

Lenovo’s Interactive Large Format Displays merit classification under sub-heading 84714190

Optoma Creative Touch 5-Series (IFP) merit classification under Sub-heading 84714190

Classification of Betel Nut Imports: Shreehari Ananta Overseas Ruling

Classification & notification applicability on import of Samsung Smart Monitors

Uniform valuation of goods outside the purview of advance ruling procedure: CAAR

Classification of Echo Dot Devices – Customs Authority Ruling

Classification of ‘Self-ordering Kiosks’ imported in disassembled form

Re-import of goods/equipment – CAAR explains applicability of Notification No. 45/2017-Cus.

CAAR explains Custom duty exemption on Good exported & subsequently re-imported

Custom duty on Re-import of goods/equipment from a SEZ/FTWZ to DTA for mining or support services

Classification of UPS for Exemption under Notfn No. 25/2005: CAAR Delhi Ruling

Provisionally preserved Areca nut falls under Customs Heading 0812: CAAR

Interactive Display System (View Board) falls under Heading 8471: CAAR
CAAR (Customs Authority for Advance Rulings) provides advance rulings on specified questions arising under Customs law. This TaxGuru archive brings together CAAR rulings concerning classification of imported or exported goods, valuation, exemptions, applicability of Customs notifications and other matters falling within the Authority’s jurisdiction. Importers, exporters, customs brokers, businesses and professionals can use this category to research advance rulings and obtain insight into the treatment of customs issues in specific transactions.
