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CAAR Denies Complete Elevator Classification Due to Missing Essential Components
Case Law Details
- Case Name
- In re Hitachi Lift India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re Hitachi Lift India Private Limited (CAAR Mumbai)
Summary : In In re Hitachi Lift India Private Limited, the Customs Authority for Advance Ruling (CAAR), Mumbai examined whether elevator components proposed to be imported in unassembled form under a localization model could be classified as complete elevators under Tariff Item 84281011 by applying Rule 2(a) of the General Rules for Interpretation (GRI) of the Customs Tariff.
The applicant, engaged in the supply, installation, testing, commissioning, and maintenance of elevators, earlier imported fully assembled elevators...
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