Authority For Advance Ruling

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

CKD kits of motherboards not finished goods; Rejects classification under CTH 84733020 

CAAR (Customs Authority for Advance Rulings), Mumbai rules that Completely Knocked Down (CKD) kits of motherboards are not finished goods and hence, not classifiable under tariff heading (CTH) 8473 30...View More

Pending proceedings include investigations, not merely adjudication; Declines ruling on EPE encapsulant exemption 

CAAR Mumbai holds “….bar has been imposed on the Advance Ruling Authority to not to interfere in a particular situation, where any investigation is pending” while rejecting as non-m...View More

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