Authority For Advance Ruling

Roasted Walnuts classifiable under CTH 2008 19 91; Declines examining the settled classification of arecanuts 

CAAR Mumbai holds that Roasted Walnuts subjected to roasting at 160–180° Celsius are classifiable under CTH 2008 1991 as “Other roasted nuts and seeds” and eligible for preferent...View More

Veterinary APIs Clopidol and Amprolium qualify as “All Drugs”; Attract 5% IGST 

CAAR Mumbai holds that veterinary-grade Active Pharmaceutical Ingredients (APIs), namely Clopidol (VET) and Amprolium 100% (VET), imported in bulk for manufacture of veterinary medicines and used excl...View More

Threshing, cleaning and sizing of Dried Tobacco Leaves not “Manufacture”; Not liable for Central Excise Duty 

CAAR Mumbai holds that threshing, cleaning, sieving and sizing of dried broken raw tobacco leaves, followed by packing in bulk bags of 25–40 kg, does not amount to “manufacture” or &...View More

Bulk Drugs/APIs imported for manufacture and clinical testing qualify as “All Drugs”; Attract 5% IGST 

CAAR Mumbai rules that Bulk Drugs/Active Pharmaceutical Ingredients (APIs) imported for use in manufacture of pharmaceutical formulations, as well as for examination, testing, clinical research, clini...View More

Import of Bulk Drugs/APIs for testing, clinical trials, bioavailability studies qualify as “All Drugs” 

CAAR Mumbai holds that Bulk Drugs/Active Pharmaceutical Ingredients (APIs), imported for manufacture of pharmaceutical formulations or for testing, clinical research, bioavailability or bioequivalence...View More

‘Keranat’ classifiable under CTH 1302 as compound & standardized vegetable extract 

CAAR Mumbai holds that ‘Keranat’ is classifiable under Heading 1302 as a compound and standardised vegetable extract, stating “...Keranat is classifiable under CTI 1302 19 39 of the ...View More

Bulk Drugs/APIs qualify as “All Drugs” even when imported for testing and research; Attract 5% IGST 

CAAR Mumbai rules that bulk drugs/Active Pharmaceutical Ingredients (APIs), whether imported for manufacture of formulations or for testing, examination, analysis, clinical research, clinical trials, ...View More

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