In re GDPK Returnable Solutions India Private Limited (CAAR Mumbai) Temporary import/re-export of Intermediate Bulk Containers (IBCs) as reusable packing containers and its eligibility to avail duty exemption (a) the laden/ unladen IBCs imported into India are eligible to avail the exemption under the Notification No. 104/94-Cus., dated 16.03.1994; (b) There is no requirement to […]
In re Audio Distribution House Pvt. Ltd (CAAR Mumbai) CAAR held that projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350 and Optoma ZX300 are classifiable under sub-heading 85286200 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Customs, dated […]
CAAR held that Creative Touch 5-series Interactive Flat Panel (IFP) (Model-5652RK, 5752RK, 5862RK) merit classification under sub heading 8471 4190 of the first schedule to the Customs Tariff Act, 1975.
TC77 series touch computer, which is a handheld mobile computer used for asset inventory management purposes, Singapore Customs ruled (ref. No. CRL-211217-0036) that the product is classifiable under subheading 84713090. Therefore, notwithstanding the WCO classification advice to the contrary, it is my considered opinion that the devices under consideration are not classifiable as smartphones. They merit classification under subheading 84713090.
In re Anshul Life Sciences (CAAR Mumbai) CAAR rule that pea protein merit classification under subheading 21061000 of the first schedule of the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s. Anshul Life Sciences, 401, 4th Floor, Jagdamba House, Peru Baug, Goregaon East, Mumbai- 400063 filed an […]
In re Frizwell Agro Foods (CAAR Mumbai) CAAR held that the dehydrated dark and small seedless raisin (Vitis vinifera) merit classification under subheading 08062010 of the first schedule of the Customs Tariff Act, 1975 and are eligible for exemption benefit allowed under sr. no. 32 of notification no. 50/2017-Cus., dated 30.06.2017. FULL TEXT OF ORDER […]
In re Ingram Micro Private Ltd (CAAR Mumbai) CAAR rule that the: – a) Tello drone merits classification under subheading 95030010 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @60% adv. and IGST@ 18%; b) AGRAS T16 drone merits classification under subheading 88062400 of the first schedule […]
In re Suraj Constructions (CAAR Mumbai) CAAR rule that the subject goods ‘Clear Float Glass’ with absorbent layer on only one side would merit classification under heading 70.05 and more specifically, under subheading 70051090 of the first schedule to the Customs Tariff Act, 1975. The said imports shall also be governed by the provisions of Notification […]
In re Gecko Motors Pvt. Ltd. (CAAR Delhi) CAAR Gone through the request for withdrawal of the application for advance ruling dated 20.04.2022. It is pertinent to mention here that upon amendment to the Section 28 H (4) of the Customs Act 1962 by the Finance Act 2022, the stated Sub-Section reads as: An applicant […]
In re Syrotech Networks Private Ltd. (CAAR Delhi) CAAR gone through the request for withdrawal of the application for advance ruling dated 20.04.2022. It is pertinent to mention here that upon amendment to the Section 28 H (4) of the Customs Act 1962 by the Finance Act 2022, the stated Sub-Section reads as: ‘An applicant […]
