Case Law Details
Case Name : In re Covestro (India) Pvt. Ltd. (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Covestro (India) Pvt. Ltd. (CAAR Mumbai)
The Customs Authority for Advance Ruling (CAAR), Mumbai, in the case of In re Covestro (India) Pvt. Ltd., issued an advance ruling regarding the classification of “Makrofol Polycarbonate Film.” Covestro (India) Private Limited sought confirmation that their imported film should be classified under Customs Tariff Item (CTI) 3920 61 90. The company described the product as an extruded polycarbonate film, typically with one gloss and one matte side, used in various applications like automotive interiors and lighting due to its optical and...
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