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Intermediate Bulk Containers merit classification under heading 86.09

Case Name : In re GDPK Returnable Solutions (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/19/2021
Date of Judgement/Order : 12/07/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Synthetic Rubber in Primary Form merit classification under heading 40.05

Case Name : In re Sky Impex  (GST AAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/17/2021
Date of Judgement/Order : 02/07/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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CAAR Mumbai allowed ‘King Kaveri Trading Company’ to withdraw application

Case Name : In re King Kaveri Trading Company (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/16/2021
Date of Judgement/Order : 02/07/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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AAR application under customs can be for only one good

Case Name : In Re BASF India Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/13/2021
Date of Judgement/Order : 04/06/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Tello drones with or without camera would merit classification under heading 9503

Case Name : In re Ingram Micro India Pvt Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/15/2021
Date of Judgement/Order : 25/06/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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Customs Interest cannot be waived unless such provision provided in Customs Act

Case Name : Pomsy Food Products (P) Ltd Vs Union of India (Kerala High Court)
Appeal Number : WP(C) No. 31060 of 2013
Date of Judgement/Order : 01/09/2021
Related Assessment Year :
Courts : All High Courts (13909) Kerala High Court (907)
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Bluetooth module classifiable under CTH 8517 62 90

Case Name : Minda D-Ten Private Limited Vs Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52239 of 2019
Date of Judgement/Order : 03/08/2021
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Head mounted tablets classifiable under CTH 85176290

Case Name : In re Ingram Micro India Pvt Ltd. (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/18/2021
Date of Judgement/Order : 09/07/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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DRI officers cannot issue show cause notices under Section 28(4) of Customs Act, 1962: SC

Case Name : Commissioner of Customs Vs Agarwal Metals And Alloys (Supreme Court of India)
Appeal Number : Civil Appeal No. 3411 of 2020
Date of Judgement/Order : 31/08/2021
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Classification of mill processed non-alloy ferrous waste metal goods wound in a coil

Case Name : In re Uwas Recycler LLP (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/35/2021
Date of Judgement/Order : 27/08/2021
Related Assessment Year :
Courts : Advance Rulings (3735) CAAR (241)
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