Authority For Advance Ruling

Classifies Pelargonium extract with carrier as medicament under Heading 3003; Denies concessional rate benefit 

CAAR Mumbai rules that “PelaForce EMAI 170” (Pelargonium Sidoides root extract with ~30% maltodextrin carrier) merits classification under CTH 3003 as a medicament and not under CTH 1302 a...View More

DFIA exemption strictly subject to conditions; Correlation not mandatory for non-sensitive inputs 

CAAR Mumbai holds that Applicant is entitled to claim exemption under Notification No. 25/2023-Cus for imports made against transferable DFIA licences issued against export of assorted confectionery p...View More

MRF’s import of mixed rubber classifiable under CTH 40028090; Exemption under India-ASEAN FTA subject to conditions 

CAAR Mumbai holds that import of “mixture of natural and synthetic rubber” in primary form, devoid of compounding agents barred under Chapter Note 5(A) of Chapter 40, merits classification...View More

Unassembled elevator components imported by Hitachi not classifiable as ‘complete’ elevators; Merits separate classification 

Customs Authority for Advance Rulings (CAAR), Mumbai rejects Hitachi Lift India Pvt. Ltd.’s plea (Assessee) seeking classification of imported unassembled elevator components as complete elevato...View More

Adding electronic controls doesn’t change braking system classification; Classifies 'Integrated Dynamic Brake' as 'Parts' 

CAAR, Mumbai (Mumbai) holds that the “Integrated Dynamic Brake (IDB)”, an advanced electro-hydraulic braking module imported from South Korea and supplied to automobile OEMs without furthe...View More

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