Automation Does Not Change Classification of Safe Deposit Lockers: CAAR Mumbai

In re Gunnebo India Private Limited (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai, examined an application filed by Gunnebo India Private Limited seeking a ruling on the classification of “SafeStore Auto” imported in unassembled form, both with and without lockers, under the Customs Tariff Act, 1975. The application was filed under Section 28H(1) of the Customs Act, 1962. The product in question, SafeStore Auto, is an automated self-service locker system that uses robotic technology to provide customers access to secure lockers. It enables 24/7 access without human ...