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Case Law Details

Case Name : In re Inflow Technologies Private Limited (CAAR Mumbai)
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In re Inflow Technologies Private Limited (CAAR Mumbai)

The Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification and eligibility for concessional duty of the product “Neat Pad” imported by the applicant. The Authority reviewed the submissions filed in the application, statements made during the personal hearing, and the available legal framework. No comments were received from the jurisdictional Commissioner. The central questions were the correct tariff classification of the Neat Pad and whether it qualified for the b

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