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Case Law Details

Case Name : In re Bundy India Limited (CAAR Mumbai)
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In re Bundy India Limited (CAAR Mumbai)

In the case of Bundy India Limited (CAAR Mumbai), the applicant sought an advance ruling regarding the classification of parts for petrol fuel pumps, used in manufacturing fuel pumps for Maruti Suzuki Motors. The classification of goods under the Harmonized System of Nomenclature (HSN) follows specific rules laid out in the Customs Tariff Act, 1975, particularly under Rule 1 and Rule 2(a) for identifying articles, whether complete or incomplete. Fuel pumps used in automobiles are classified under Section XVII (Vehicles, Aircr

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