In re Kolawar Multi Comm Private Limited (CAAR Mumbai)
Material Facts
The applicant sought an advance ruling regarding the import of gold in semi-manufactured forms such as sheets, plates, wires, rods and bars. The application requested rulings on:
- Classification of the goods under the Customs Tariff Act, 1975.
- Eligibility for the benefit of Notification No. 46/2011-Customs dated 01.06.2011 when imported from countries listed in Appendix I and Appendix II.
- The effect of DGFT Notification No. 08/2025-26 dated 19.05.2025, which placed tariff items 71081310 and 71081390 under the “Restricted” category permitting imports only through nominated agencies.
Procedural History
The application was filed before the Customs Authority for Advance Rulings, Mumbai under Section 28H of the Customs Act, 1962. The jurisdictional Commissionerate was requested to provide comments but none were received. A personal hearing was held, after which the applicant filed additional written submissions.
Legal Issues
The Authority considered:
- Whether gold in semi-manufactured forms is classifiable under Heading 7108 of the First Schedule to the Customs Tariff Act, 1975.
- Whether such goods are eligible for the benefit of Notification No. 46/2011-Customs dated 01.06.2011.
- Whether the Authority could determine the effect of Foreign Trade Policy restrictions and the applicant’s contention that such restrictions should not apply to imports from ASEAN countries.
Relevant Statutory Provisions
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