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Case Law Details

Case Name : In re Manuel Steel Decor (CAAR Mumbai)
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In re Manuel Steel Decor (CAAR Mumbai) An application for advance ruling was filed before the Customs Authority for Advance Rulings, Mumbai, by an importer proposing to commence import and sale of “Architectural Decorative Designer Wall Panel Articles of Stainless Steel” of different shapes, sizes, and finishes, with or without drilled holes in the corners. The application was received on 03.10.2025 under Section 28-I(1) of the Customs Act, 1962. The applicant sought clarification on the correct tariff classification of the proposed imports, suggesting classification either under Customs T...
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