In re Aditya Automation (CAAR Mumbai)
In a recent ruling by the Customs Authority for Advance Rulings (CAAR), Mumbai, M/s Aditya Automation sought clarity on whether Notification No. 15/2023-Customs (ADD) dated December 22, 2023, applies to the import of laser sources.
CAAR held that ADD Notification No 15/2023 (ADD) dated 22.12.2023, I find that ADD is applicable on the Import of Industrial Laser Machines, in fully assembled, SKD or CKD form, used for cutting, marking, or welding operations. I find that the Notification is clearly mentioning that the goods has to be fully assembled. “Assembled”, “SKD”, or “CKD” words here itself indicate that the subject goods i.e. “Industrial Laser Cutting Machine” consists of different components. The final finding in the recommendation dated 27.09.2023 of the DGTR on the ADD Notification Para C.3 also indicates the same. It reads as: “Laser cutting, welding or marking machine are essential machines which has laser source as the base product and these sources can be controlled and the laser cutting, welding or marking machines can be produced in many sizes. On going through the literature available in open sources it is gathered that a laser cutting, welding or marking machine may consist of several key components including laser source, laser head optics, focusing lens, controlled system, sensor and detector, nozzle, XY and Z axis, work table, exhaust system, safety enclosures, etc. These components work together to enable precise, high speed cutting, welding, engraving or marking on various materials as selected.
