Case Law Details
Customs Authority for Advance Rulings Regulations, 2021In Re Amazon Wholsale India Private Limited (CAAR Delhi)
M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-14 of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi, in short). The application was received in the Secretariat of CAAR, New Delhi on 12.03.2021. The ‘application was accordingly registered under serial No. 08/2021-Delhi dated 1103.2021.
2. The applicant, vide entry in column 13 of the application Form CAAR-1, requested that in terms of provisions of regulation 13 of the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short), Central Board of Indirect Taxes and Customs (CBIC, in short) may designate a Principal Commissioner/Commissioner, in the matter. Accordingly, CBIC designated Principal Commissioner of Customs, ACC (Import), New Customs House, Near IGI Airport, New Delhi under the provisions of the Customs Act, 1962 read with the CAAR Regulations.
3. On designation of Principal Commissioner of Customs, ACC (Import), New Delhi, the Secretariat of CAAR, New Delhi sought comments of the designated Principal Commissioner on the application for advance ruling, vide letter dated 08.04.2021. In this regard, Principal Commissioner of Customs, ACC (Import), New Delhi vide their letter dated 01.06.2021 has forwarded the comments on the application for advance ruling.
4. The applicant has sought ruling on classification of two goods, namely Fire TV Cube Model No. A78V3N and IR extender cable. It is seen that a common application has been filed for two goods on the ground that IR extender cable is an IR accessory of the device Fire TV Cube. The applicant has elaborated details & described functioning/working of these devices as below:
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