2 Custom Duty Notifications

Custom Duty Notifications judiciary-2

Method of computation of transaction value of export of goods shall be as per Custom Valuation Rules

In re Shiv Shakti Minechem (CAAR Mumbai)

In re Shiv Shakti Minechem (CAAR Mumbai) CAAR ruled that valuation of the subject goods namely ‘Laterite’ shall be done in accordance with the provisions of Customs Valuation (Determination of value of export goods) Rules, 2007 read with Customs Act, 1962. Accordingly, in respect of the rulings sought by the applicant on the p...

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Classification of to be imported Rolls Made of Polyester, Taffeta, Satin Etc.

In re Mahaveer Impex (CAAR Mumbai)

Applicant proposed to import Rolls made of Polyester, Taffeta, Satin etc. which are available with width ranging from 10 millimetres to 810 millimetres. The applicant submits that ultimate customer of products are companies engaged in manufacturing of readymade garments. The products will be ultimately used for the purpose to capture trad...

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Classification of projectors designed for use with automatic data processing machine

In re Supertron Electronics Pvt. Ltd (CAAR Delhi)

Classification on import of Data Projector- It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 85286900....

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Classification of projectors designed for use with automatic data processing machine

In re Supertron Electronics Pvt. Ltd. (CAAR Delhi)

In re Supertron Electronics Pvt. Ltd. (CAAR Delhi) It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 85286900. In this regard, it may be […]...

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Display assembly/module merit classification under Sub-heading 85249100

In re Holitech India Pvt. Ltd. (CAAR Delhi)

In re Holitech India Pvt. Ltd. (CAAR Delhi) The question under the application for advance ruling relates to classification of goods. Further, it is also observed that Sub-section (b) of section 28E of the Customs Act, 1962 lays down that Advance Ruling means a written decision on any of the questions referred to in section […]...

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Video projector classifiable under headings 85286900

In re Supertron Electronics Pvt. Ltd. (CAAR Delhi)

projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other than data processing, thus the same merit classification in the headings appropriate to their respective function i.e 85286200....

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Classification for Import of Dump Trucks for off-highway use in CKD form for exemption

In re TATA Hitachi Construction Machinery Company Private Limited (CAAR Mumbai)

In re TATA Hitachi Construction Machinery Company Private Limited (CAAR Mumbai) Classification for Import of Dump Trucks for off-highway use in CKD form for exemption under sr.no 524 of Customs Tariff Notification No 50/2017 CAAR hold that the dump truck proposed to be imported by applicant as Completely Knocked Down (CKD) kit contains ...

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CAAR allows TPuS method for goods to be imported from related party suppliers

In re Sick India Pvt. Ltd (CAAR Mumbai)

In re Sick India Pvt. Ltd (CAAR Mumbai) Regarding seeking certainty on consistency with the principles of customs valuation under process called Transfer Price System and steering Concept (TPuS) To summarise, a factual matrix submitted by applicant states that they propose to follow Transfer Pricing System and Steering Concept (TPuS) meth...

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Govt extends concessional import duties on specified edible oils & lentils

Notification No. 65/2022-Customs, [G.S.R. 909(E).] 29/12/2022

Seeks to amend notification Nos. 48/2021 and 49/2021 – Customs, both dated 13.10.2021, in order to extend the existing concessional import duties on specified edible oils and lentils up to and inclusive of the 31st March, 2024 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 65/2022-Customs | Dated: 29th Decemb...

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Classification of imported Processed API Betel-nut product known as Supari

In re Shahnaz Commodities International (CAAR Mumbai)

In re Shahnaz Commodities International (CAAR Mumbai) Classification for the proposed import of 1) Processed API Betel-nut product known as Supari and 2) Processed Betel-nuts unflavoured chemically processed Supari in small cut-pieces (not split). Roasted Areca Nuts – whole as well as cut – merit classification under Heading 2008 ...

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