This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Imported OTG Kits Missing Parts Classified as Components, Not Appliances: CAAR
Case Law Details
- Case Name
- In re Stufa Manufacturing Enterprises (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Stufa Manufacturing Enterprises (CAAR Delhi)
Stufa Manufacturing Enterprises filed an application on 3 September 2025 with the Customs Authority for Advance Rulings (CAAR), seeking clarification on the correct customs tariff classification of imported Oven Toaster Griller (OTG) spare parts and components. The applicant requested guidance on whether these imported kits should be classified as “parts” under CTH 8516.90.00 or as a complete OTG appliance under CTH 8516.60.00, citing Rule 2(a) of the General Rules for Interpretation (GRI) of the Customs Tariff. The imported goods included...
Author Info
