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Case Law Details

Case Name : In re Aptiv Component India Private Limited (CAAR Delhi)
Related Assessment Year :
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In re Aptiv Component India Private Limited (CAAR Delhi) New Delhi: The Customs Authority for Advance Ruling (CAAR), Delhi, has provided a ruling on the customs classification of imported goods described as ‘Choke Coils’ for Aptiv Component India Private Limited. The ruling establishes that these components are correctly classifiable under a specific tariff item (8504 50 10) rather than a residual category. The applicant sought clarity on whether the ‘Choke Coils’ should be classified under tariff item 8504 50 10, which specifically mentions “Choke coils (chokes),...
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