CAAR Cannot Rule on Goods’ Classification Under Quality Control Order, 2022

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,’ ̵...