CAAR Ruling on Classification of Iron Planter Basket & Coir Liner

In re N.C. John & Sons Pvt. Ltd (CAAR Mumbai) In a recent decision, the Customs Authority of Advance Ruling (CAAR), Mumbai, has provided clarity on the customs classification of iron planter baskets with coir liners and the coir liners when exported independently. The ruling, in the case of M/s. N.C. John & Sons Pvt. Ltd., addresses the appropriate classifications under the Customs Tariff Act, 1975, for these products intended for international markets. M/s. N.C. John & Sons Pvt. Ltd., an exporter specializing in coir products, sought an advance ruling on the classification of two ...