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Case Law Details

Case Name : In re PV Lumens India Pvt. Ltd (CAAR Mumbai)
Related Assessment Year :
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In re PV Lumens India Pvt. Ltd (CAAR Mumbai)

The Customs Authority for Advance Ruling (CAAR), Mumbai, in the matter of In re PV Lumens India Pvt. Ltd., issued an order regarding the classification of Thermal Printer Ribbons (TPRs) under the Customs Tariff Act, 1975. The applicant, M/s. PV Lumens India Pvt. Ltd., sought an advance ruling to confirm its adopted classification of TPRs under Customs Tariff Item (CTI) 84439959.

Issue and Applicant’s Submission

The primary issue was the classification of Thermal P

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