Authority For Advance Ruling

Chemical characteristics, not intended use, determine classification; Classifies 'Magnesium Bis-glycinate Chelate' as amino acid 

CAAR Mumbai rules that Magnesium Bis-glycinate Chelate imported as raw material for manufacture of nutritional supplements is classifiable under CTH 2922 49 90 as "Other amino acids and their esters; ...View More

Exemption notification cannot be interpreted in isolation; Denies exemption on spare parts of capital goods for PCB manufacture 

CAAR Mumbai rules that spare parts of capital goods imported for maintenance of machinery used in manufacture of Printed Circuit Boards (PCBs) are not eligible for Basic Customs Duty exemption under S...View More

Off-the-road mining tyres classifiable by engineering design and principal intended use, not road capability 

CAAR Mumbai rules that new off-the-road mining pneumatic radial tyres of patterns WD989/RLB989, in sizes 10.00R20 and 11.00R20, merit classification under CTH 4011 8000 as new pneumatic tyres, of rubb...View More

Roasted almonds, pista, cashew classifiable under Chapter 20; Declines fresh ruling on roasted areca nuts classification 

CAAR Mumbai rules that oven roasted cashew nuts are classifiable under CTI 2008 19 10, while oven roasted almond nuts and pistachios merit classification under CTI 2008 19 91 as "Other roasted nuts an...View More

Gold sheets, rods, wires and bars fall under Heading 7108; Refuses to examine DGFT import restrictions applicability 

CAAR Mumbai rules that gold imported in semi-manufactured forms such as sheets, plates, wires, rods, bars and similar forms is classifiable under Heading 7108 of the First Schedule to the Customs Tari...View More

NIL AIDC available even where FTA imports attract concessional BCD; Rules in favour of Metro Brands 

CAAR Mumbai holds that "...the benefit of NIL rate of AIDC….is available even where BCD is levied at a concessional (partial) rate under FTA notifications, and is not confined solely to cases o...View More

Proposed TP-based import valuation requires SVB scrutiny; Cites its wider operational applicability 

CAAR Mumbai refers the issue of transfer pricing-based import valuation to the jurisdictional Special Valuation Branch (SVB), observing that the matter requires a detailed factual examination by the S...View More

Complete knee, hip & shoulder implant assemblies not classifiable as 'orthopaedic appliances'; Denies exemption 

CAAR, Mumbai rules that the goods named and marketed as GMK, Sphere and SpheriKA (knee replacement systems), Mpact System (hip replacement system), Medacta Shoulder System (shoulder replacement system...View More

Sarine Galaxy-mapped rough diamonds classifiable as semi-processed diamonds, not 'natural state' diamonds 

CAAR Mumbai holds that imported rough diamonds mapped and laser-marked using the Sarine Galaxy® system cannot be classified as 'diamonds in their natural state' under CTH 71023100 and instead meri...View More

Microcontroller-based embedded processing system classifiable as ‘other communication apparatus' 

CAAR, Mumbai rules that "Espressif ESP32-C3 DevKitM-1-N4X Development Board (Microcontroller Development Board)" and 'SOC: Product –Espressif ESP32-C3-WROOM-02-N4 Module, imported by Applicant f...View More