HC Ruling Bars Renewal of Apple India’s Advance Classification Order: CAAR Mumbai

In re Apple India Private Limited (CAAR Mumbai) The Customs Authority of Advance Ruling (CAAR) in Mumbai has denied a request from Apple India Private Limited to amend an earlier order regarding the customs classification of its HomePod product. Apple had sought to renew a previous ruling that classified the HomePod under Customs Tariff Heading (CTH) 8517 62 90. However, the CAAR had previously declined to issue a new ruling, citing a prohibition under Section 28I(2)(b) of the Customs Act, 1962. This section prevents the authority from ruling on a matter that has already been decided by a cour...