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Case Law Details

Case Name : In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/40/2022
Date of Judgement/Order : 15/11/2022
Related Assessment Year :
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In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)

M/s Ingram Micro India Private Limited filed an application on 17.08.2022 seeking advance rulings on the classification of 18 different series of data centre switch models and applicability of Sr. No. 20 of Notification No. 50/2017-Customs, dated 30.06.2017 on these devices.

2. The applicant is a distributor of information technology and telecommunication products. They intend to import the following models of data centre switches from the U.S.-based manufacturer M/s Arista Networks:

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