In re Ingram Micro India Pvt Ltd. (CAAR Mumbai)
(i) Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @ 60% adv., IGST @ 18%, Social Welfare Surcharge @ 6%;
(ii) Both AGRAS T16 and Mavic 2 drones would merit classification under heading 8802 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @ 10%, IGST 5%, and Social Welfare Cess @ 1%. However, if any import is made for personal use, the rate of IGST would be 28% and it would also attract a GST compensation cess @3%.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Ingram Micro India Pvt. Ltd. filed an application for advance ruling before the erstwhile AAR, New Delhi on 27.11.2019. However, no ruling was issued and after the appointment of the CAAR, Murnbai; the secretariat of the erstwhile AAR has transferred the said application. The application was listed for admission on 19.05.2021, and based on the submissions of the applicant, the application was admitted. The application seeks advance rulings on the following questions in respect of three types of drones proposed to be imported: –
