The Authority refused to entertain the application as the classification of roasted arecanuts was already settled by a High Court judgment. It held that advance rulings cannot be issued on matters already decided.
The case involved classification of a product under customs law. The Authority allowed withdrawal as the request was made before any ruling. The takeaway is that applications can be withdrawn before adjudication.
The authority held that bulk drugs, including APIs, fall within the definition of drugs under applicable laws. Consequently, IGST at 5% applies under the specific rate notification.
In re FMC India Private Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, examined an application filed by FMC India Private Limited seeking classification of two chemicals—Carbosulfan Technical and Clomazone Technical—under the Customs Tariff Act, 1975, following amendments introduced by the Finance Act, 2025. The applicant contended that these chemicals, being separate […]
The issue involved classification of EV parts under customs tariff. The Authority refused to issue a ruling as a similar matter was already pending before the High Court, rendering the application non-maintainable.
The authority addressed whether insecticide ingredients imported in bulk could be treated as preparations. The decision emphasized classification based on product presentation and chemical identity.
The authority held that webcams and video conferencing devices facilitate transmission and reception of voice and images, making them classifiable under CTH 8517 rather than as accessories of computers.
The authority ruled that a cable drum tracking device must be classified under tariff heading 8526 because its principal function is GPS-based location tracking, with communication and sensors treated as ancillary features.
The Authority declined to rule on a revised pricing formula for imports from a related entity and directed that the matter be examined by the Special Valuation Branch.
The Authority allowed withdrawal of the application since regulations permit applicants to withdraw requests anytime before an advance ruling is pronounced.
