In Re Denso Haryana Private Limited (CAAR Delhi)
(a) Question 1: Whether the import of `Telematics Control Unit (TCU)’ is correctly classifiable under Customs Tariff Heading 85176290 of the First Schedule of the Customs Tariff Act, 1975?
Answer: The subject goods i.e. `Telematics Control Unit (TCU)’ is rightly classifiable under Customs Tariff Heading (CTH’) 8517 and more specifically under 8517 62 90.
(b) Question 2: Whether the Applicant is eligible to avail concessional rate of Basic Customs Duty (BCD) @0% as per S. No. 666 to NN 69/2011 dated 29.07.2011 on import of subject good subject to satisfaction of origin criteria that the goods are originating from Japan?
Answer: Yes, the applicant is eligible to avail concessional rate of Basic Customs Duty on import of the subject goods as per SI. No. 666 of Notification No 69/2011 – Customs dated 29.07.2011.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s. Denso Haryana Private Limited (`Applicant’), holding IEC 0599001356, are having the registered office at B-1/ D-4, Ground Floor, Mohan Co-operative Industrial Estate, Mathura Road, New Delhi 110 048. It is submitted that the application for advance ruling in Form No. CAAR -1 along with the relevant annexures and documents as per the provisions of Section 28H of the Customs Act, 1962 has been filed before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short). The said application was received in the secretariat of the CAAR, New Delhi on 26.03.2024 along with their enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The enclosed application is submitted to seek confirmation whether-
a. the classification adopted by the Applicant under the Customs Tariff Heading 8517 62 90 of the First Schedule of the Customs Tariff Act, 1975 in relation to import of the product “Telematics Control Unit (TCU)” is correct, and
b. the Applicant is eligible to avail concessional rate of Basic Customs Duty under Sl. No. 666 of the Notification No. 69/2011-Customs dated 29.07.2011.
STATEMENT OF RELEVANT FACTS HAVING A BEARING ON THE QUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED
