Case Law Details
Case Name : In re Daifuku Intralogistics India Pvt. Ltd. (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Daifuku Intralogistics India Pvt. Ltd. (CAAR Mumbai)
Customs Authority for Advance Rulings (CAAR), Mumbai, has issued a ruling clarifying the classification of roller conveyors and sorter conveyors imported by Daifuku Intralogistics India Pvt. Ltd. The ruling, dated July 30, 2025, determined that these items should be classified under Customs Tariff Item (CTI) 84282019, which covers “Other conveyors,” rather than as parts under CTI 84313910. The decision was based on the independent functionality of the conveyors, which were determined to be compl
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