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Threaded Pipe Fittings Classifiable Under Specific HS Codes, Not Residuary Entry: CAAR Mumbai

Case Law Details

Case Name
In re Soham Impex (CAAR Mumbai)
Date of Judgement/Order
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Advertisement In re Soham Impex (CAAR Mumbai) Classification of Internally/Externally threaded Elbows, Bends, Sleeves, Tees and Crosses made up of Stainless Steel/Copper/Brass/Bronze M/s. Soham Impex filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai under Section 28H(1) of the Customs Act, 1962 seeking classification of “internally/externally threaded Elbows, Bends, Sleeves, Tees and Crosses made up of Stainless Steel/Copper/Brass/Bronze.” The applicant proposed to import these goods through ports including Tuticorin, Nhava Sheva (JNCH), and Chennai. Th...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,597

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