Authority For Advance Ruling


Rules on exemption availability on ‘Turbochargers’ based on off-highway and on-highway use

Customs Authority for Advance Ruling (CAAR), Mumbai holds that ‘Turbochargers’ will get benefit of exemption only when they are suitable for use in goods other than motor vehicles/cars/cyc...View More

Rules on classification of ‘Clear float glass’ with an absorbent-non-reflective layer of Tin

Customs Authority for Advance Ruling (CAAR), Mumbai denies benefit of exemption from duty to ‘Clear Float Glass’ layered with tin on one side whilst classifying them under CTH 7005 2990 of...View More

Lenovo’s 'Interactive Large Format Displays' classifiable as ADP machine

Customs AAR holds that the Interactive Large Format Display-Model Think Vision T86, T75, T65 (with camera) and T65 (without camera) proposed to be imported by Lenovo India mer...View More

‘Foil Balloons’ used for decoration/entertainment purposes not classifiable as 'Toy'

Customs AAR rules that ‘Foil Balloons’ made of Nylon/HDPE and not of Latex/Rubberm, which are used for party decorations or entertainment, merits classification under the heading 9505 and ...View More

X-Ray tubes, parts exempt unless used in medical, surgical, dental, veterinary machine manufacturing

Customs AAR holds that X-Ray tube and its spare parts are eligible for the BCD exemption benefit under Sr. No. 563A  of Notification No. 50/2017-Cus dated June 30, 2017,  if they a...View More

Rules on classification of 'LED Socket Assembly' for manufacturing Car’s Fog Lamps 

Customs AAR (CAAR) rules that, ‘LED socket assembly’ being one of the parts to be used alongwith other parts in the manufacture of front fog lamp for automobiles merits classification unde...View More

Goods transfer from FTWZ to DTA not 're-import' from outside India; Denies exemption 

Customs Authority for Advance Rulings (CAAR) rules that “.. transfer of goods from DTA to FTWZ or FTWZ to DTA is neither covered under the term ‘procure’ nor ‘import’ , t...View More

Rules on classification of unvulcanised ‘Compounded Rubber’ import by MRF 

Customs Authority for Advance Rulings Mumbai (CAAR) rules on classification of ‘Compounded Rubber’ import from suppliers in Thailand, Malaysia, Indonesia, Vietnam through various ports and...View More

Rules in Amazon’s favour over Fire TV Stick classification

Customs Authority for Advance Rulings (CAAR) rules in Amazon's favour on classification of Fire TV Stick; AAR holds that Amazon Fire TV stick/HDMI digital media receiver with dual core processor, dedi...View More

Apple's HomePod classifiable as ‘Machine’ for data reception, conversion and transmission

Customs Authority for Advance Ruling, Mumbai (CAAR) rules on classification of Apple HomePods which enables controlling of various home applications via Siri through voice commands by adding an access...View More