Case Law Details
In re Ruby Surgicals & Allied Products Private Limited. (CAAR Mumbai)
Introduction: The Customs Authority of Advance Ruling Mumbai (CAAR) issued a ruling regarding the applicability of the Viscose Quality Control Order for Ruby Surgicals & Allied Products Pvt. Ltd. This article analyzes the ruling’s implications.
Detailed Analysis: The case revolves around Ruby Surgicals & Allied Products Pvt. Ltd., a company importing Viscose Staple Fibres (HSN 55041011) of Deniers other than 1.2 to 1.7. The company sought clarification on whether the Viscose Quality Control Order applies to their imports.
The applicant argued that since IS 17266:2019-1, which defines the specifications for Viscose Staple Fibres, doesn’t cover Deniers other than 1.2 to 1.7, they shouldn’t require BIS certification. However, the jurisdictional commissionerate disagreed, stating that the order mandates certification for all Viscose Staple Fibres.
During a personal hearing, the MD of Ruby Surgicals reiterated their stance, seeking confirmation that their imports fall outside the order’s purview. However, no representative from the jurisdictional commissionerate was present.
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