Authority For Advance Ruling

PVC extrusion line classifiable as extruder under CTH 8477 20 00 

CAAR Mumbai holds that the proposed import of ‘High Speed PVC Four Pipe Extrusion Line with Accessories’ is classifiable under CTH 8477 2000 as ‘extruders’, since the machinery...View More

Oura’s Health Ring classifiable as measuring instrument under CTH 9031; 'Sizing Kit' not part/accessory 

CAAR Mumbai rules that the ‘Oura Health Ring/Smart Ring’ (a non-invasive, wearable health and wellness device made from titanium and designed in the form of a finger ring) is classifiable ...View More

Kitchen exhaust hoods without fan classifiable under CTH 8414 8090 

CAAR Mumbai rules that ‘Kitchen Exhaust Hoods with different models’ (exceeding 120 cm and without integrated fan) merit classification under CTH 84148090 (attracting 15% BCD) as residual ...View More

Clarifies exemption on Dashcams being ‘Digital-Still-Image-Video-Cameras’, alternatively attracts concessional rate as non-CCTV/IP devices 

CAAR, Mumbai clarifies that imported ‘Dashcams’, i.e., vehicle-mounted digital video recording devices capturing road footage through CMOS sensors would qualify as “Digital Still Ima...View More

GPS-based cable tracking device classifiable under CTH 8526 as navigational apparatus 

CAAR Mumbai rules that the ‘Alesea Reel Tracking Device’ is classifiable under CTH 8526 91 90 as “other radio navigational aid apparatus”, holding that the principal function o...View More

Optical sheets for Samsung LED TVs classifiable under CTH 8529 

CAAR Mumbai rules that Optical Sheet-Complex (BN61-20395A) and Optical Sheet-High Color (BN61-20400A) imported by Samsung India Electronics Pvt Ltd (Applicant) for use in LED television backlight asse...View More

Webcams, VC systems are ‘data transmission devices’; Classifiable under CTH 8517 

CAAR Mumbai rules that ‘video conferencing solutions’ and ‘webcams’ manufactured under Logitech and imported by the Applicant are classifiable under CTH 8517 62 90 as “ot...View More

5% IGST applicable on Cipla's import of Bulk drugs/APIs for manufacturing formulation and clinical testing 

CAAR Mumbai, in an application by Cipla Ltd., holds that Bulk drugs/Active Pharmaceutical Ingredients (APIs), whether imported for manufacture of formulations or for testing, clinical trials, bioavail...View More

EV-unit components classifiable under their respective headings, not as the ‘parts’ of product 

Customs Authority for Advance Rulings (CAAR), Mumbai holds that nine categories of components for manufacture of its EV-part product ‘Combo 3-in-1 (On-Board Charger + DC-DC Converter + Power Dis...View More

Wheat Seed Oil classifiable as ‘food preparation’ and not ‘vegetable extracts’ 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that ‘Wheat Seed Oil – Ceramosides’, proposed to be imported by Applicant for use in nutraceutical formulations, is classi...View More