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Reel Tracking Device classifiable as Radio Navigational Aid Due to GPS-Based Asset Tracking: CAAR Mumbai
Case Law Details
- Case Name
- In re Grmat Impex & Shipping Service (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Grmat Impex & Shipping Service (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, considered an application filed by an importer seeking a ruling on the classification and duty structure for the product “Alesea Reel Tracking Device” proposed to be imported into India. The applicant sought an advance ruling under Section 28H(1) of the Customs Act, 1962, regarding the correct tariff classification of the device.
The applicant described the device as a multifunctional inventory management system designed for cable-drum monitoring during cable installation operat...
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