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

CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision

Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi

TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

Partial BCD Exemption Qualifies for NIL AIDC Under Serial No. 19: CAAR Mumbai

Withdrawal of Advance Ruling Application Before Pronouncement Permitted: CAAR Mumbai

Driver Monitoring System Parts Classified Under CTH 8708, Not CTH 8512: CAAR Delhi

Advance Ruling Declared Void for Misrepresentation of Material Facts: CAAR Delhi

CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption

DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR

ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR

Exported by-products qualify as resultant goods under MOOWR: CAAR

Replacement Filter Cartridges Classifiable Under CTH 8421 99 00: CAAR

CAAR Refers Royalty Valuation Issue to SVB Due to Related-Party Import Examination

CAAR Refers Related-Party Import Valuation Issue to SVB Due to Proposed Pricing Changes
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.
