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CAAR Mumbai Classifies Semi-Manufactured Gold Under Heading 7108, Declines to Rule on DGFT Import Restrictions
Case Law Details
- Case Name
- In re Kolawar Multi Comm 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 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 “Restrict...
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