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CAAR

Classification of ‘Data Projector’ (Model – ZH 350, ZW350e, ZX 350e)

June 8, 2023 471 Views 0 comment Print

Explore the classification and exemption of Data Projectors (ZH 350, ZW350e, ZX 350e) in the CAAR Mumbai ruling. Understand the intricacies and pending matters.

CAAR cannot issue a ruling on difficulties in compliance to circular no. 51/2020

June 8, 2023 633 Views 0 comment Print

Explore the Customs Authority ruling on ULDs by Pridel Private Limited in Mumbai. Learn about the exemption from Customs duty, clearance procedures, and the complexities involved in ULDs’ temporary import and re-export.

Classification of Optoma Creative Touch-3 Series Interactive Flat Panel (IFP)

June 6, 2023 1761 Views 0 comment Print

Explore the CAAR Delhi ruling on the classification of Optoma Creative Touch 3-Series Interactive Flat Panel (IFP) under Customs Tariff Act, 1975, Sub-heading 84714190.

Transfer from SEZ/FTWZ to DTA cannot be termed as ‘re-import’: CAAR

June 6, 2023 3447 Views 0 comment Print

Explore the Customs Authority of Advance Ruling (CAAR Delhi) decision on the re-import of goods from SEZ/FTWZ, analyzing the implications under Notification No. 45/2017-Cus.

Roasted betel nuts fall under Tariff heading 2008: CAAR

May 16, 2023 3000 Views 0 comment Print

Explore the detailed analysis of CAAR Mumbai’s ruling on the classification of roasted areca nuts under the Customs Tariff Act, 1975. Understand the implications of roasting processes and legal interpretations.

CAAR ruling on Classification of Compounded Rubber

May 16, 2023 1650 Views 0 comment Print

Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) mentioned in para 5.1 merits classification under CTH 4005 1000 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip – compounded with carbon black or silica and is eligible for duty exemption benefit under serial number 503

Classification of Chromecast with Google TV

May 10, 2023 1239 Views 0 comment Print

On examining the functions of ‘Google Chromecast’ and ‘Chromecast with Google TV’ as stated in the aforesaid paras vis-a vis the material information available in the public domain

Cryptogenic Device/Token’ (ProxKey & ProxKey PRO) fall under Tariff entry 8471 80 00

May 6, 2023 1836 Views 0 comment Print

In re Pagaria Infotech Ventures LLP (CAAR Mumbai) M/s. Pagaria Infotech Ventures LLP (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of the CAAR, Mumbai on 26.12.2022, along with its […]

Classification of Mobileye Connect (Surveying system used for collision avoidance)

April 26, 2023 1548 Views 0 comment Print

It is submitted that Mobileye Connect is a surveying system used for collision avoidance and consists of three main components and functions of which are as under: (i) Camera Unit (ii) Display Unit (iii) GPS Unit

Classification of Portable Computers viz. Barcode/RFID/Tablet Mobile Computer

April 14, 2023 1977 Views 0 comment Print

The product carries a processing ability of a laptop and functionality of a scanner in a single wireless device. These Portable Computers essentially perform 1D and 2D barcode scanning and additionally have ferture s like Wi- Fi/Bluetooth connectivity, data transfer etc.

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