Case Law Details
In re Magnett Enterprises (CAAR Delhi)
In a recent case, the Customs Authority for Advance Rulings (CAAR) in Delhi faced an application from M/s. Magnett Enterprises. The applicant sought an advance ruling regarding the classification of certain goods under the Quality Control Order, 2022. This case explores the limitations of CAAR’s authority in providing such rulings.
Background of the Case: M/s. Magnett Enterprises is engaged in importing goods described as “parts/components/accessories of footwear.” These goods include items like ‘shoe charm-accessory,’ ‘upper,’ ‘sole,’ ‘sole-semirigid,’ ‘insole,’ ‘strap,’ and are intended for use as parts/components/accessories in ‘shoes and other footwear for kids and adults.’ The company sought an advance ruling to determine whether these goods, which fall under the Quality Control Order, 2022, are subject to Bureau of Indian Standards (BIS) requirements.
Questions Raised by the Applicant: The applicant presented two main questions in their advance ruling application:
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