Case Law Details
In re Inspiration Idea & Innovations & Productions Pvt. Ltd. (CAAR Delhi)
Goods are described in the advance ruling application as – Preparation of Essential Oils manufactured by ‘Bertram’ and sold under Siang Pure Brand, which are commonly used for applying on human body/skin without the prescription of medical practitioner. They are claimed to provide relief from headache, motion sickness, dizziness, coughing (throat irritation), stomach ache, inspect bites, joinmerit classification under 3004,t and muscle pain etc. answer to the description of herbal medicinal products in retail consumer packs, and therefore merit classification under 3004, more specifically sub-heading 3004 90 11 of the First Schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Inspiration Idea & Innovations & Productions Pvt. Ltd., New Delhi, a company having IEC No. 0512003157 & PAN No. AAAC18799R (M/s Inspiration Idea, in short), had tiled an application dated 03.07.2020 seeking advance ruling under section 28-1-1 of the Customs Act, 1962 before the Advance Ruling Authority (Central Excise, Customs & Service Tax), New Delhi (AAR. in short). The said application was received in the 0/o of AAR on 05.08.2020.
2. The said application was being processed in terms of section 28-1 ibid by the O/o AAR. Consequent upon the appointment of Customs Authority for Advance Rulings (CAAR, in short) in New Delhi and Mumbai with effect from 04.01.2021, the said application was transferred to CAAR, New Delhi in terms of section 28-F (3) ibid and regulation 3I of CAAR Regulations, 2021.
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