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

Automotive Brake System Classifiable as Accessory Due to Non-Essential Nature: CAAR Mumbai

EV Communication Device Classifiable as Data Transmission Equipment Due to Core Functionality

Poultry Feed Premix falls Under Heading 2309 Due to Specific Animal Feed Use: CAAR Mumbai

No CAAR Decision on E-Scooter Parts Classification After Application Withdrawal

Plastic Wall Panels Classified Based on Functional Use and Manufacturing Characteristics

CAAR Allows Withdrawal of Aluminum Hollow Profile Classification Dispute

No Concessional Duty on PCBA & Mobile Parts Scrapped in Manufacturing: CAAR

PVC Extrusion Line Classifiable as Extruder Due to Continuous Manufacturing Process: CAAR Mumbai

Smart Ring Classifiable as Measuring Device Due to Sensor-Based Functionality: CAAR Mumbai

Kitchen Exhaust Hoods Classified Under Residual Entry Due to Absence of Fan: CAAR Mumbai

Dashcams Not Eligible for Nil Duty as They Function as Video Recorders: CAAR Mumbai

AAR Plea on Classification of Palm Oil Effluent, UCO & FWO Withdrawn by Applicant

Side Key FPCB Classifiable as Smartphone Part Due to Exclusive Use: CAAR Delhi

Display Assemblies Classifiable Under CTH 8524 Due to Retention of Display Functionality: CAAR Delhi
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.
