Case Law Details
Case Name : In re Ingram Micro Private Ltd (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/11/2022
Date of Judgement/Order : 10/05/2022
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Ingram Micro Private Ltd (CAAR Mumbai)
CAAR rule that the: –
a) Tello drone merits classification under subheading 95030010 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @60% adv. and IGST@ 18%;
b) AGRAS T16 drone merits classification under subheading 88062400 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @2.5% adv. and IGST@ 5%;
c) Mavic Air 2 drone merits classification under subheading 88062200 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @10% adv. and IGST@ 18%;
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