Case Law Details
In re Ibiden Singapore Pte Limited (CAAR Mumbai)
CAAR Mumbai held that Raw Silicon Carbide Bricks for DPI’ application” merit classification under Custom Tariff Heading 6902, more specifically under CTH 6902 2040 of the First Schedule of the Customs Tariff Act, 1975
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Ibiden Singapore Pte Limited India Branch Office (having IEC No. 0708015140 and hereinafter referred to as ‘the applicant’. in short) filed an application (CAAR-1) for advance’ ruling before the Customs Authority’ for: Advance Rulings, Mumbai (CAAR in short). The said application was received in the secretariat of the CAAR, Mumbai on 15.11.2023 along with its enclosures in terms of Section 2811(1) of the Customs Act. 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling On the classification of “Raw Silicon Carbide Bricks for DPF application” under the Customs Tariff Act,1975 for imports through the port of Nhava Sheva.
2. Applicant has stated as follows in their statement of relevant facts having a bearing on the question raised enclosed with the CAAR-1 application:
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