Authority For Advance Ruling

EV-unit components classifiable under their respective headings, not as the ‘parts’ of product 

Customs Authority for Advance Rulings (CAAR), Mumbai holds that nine categories of components for manufacture of its EV-part product ‘Combo 3-in-1 (On-Board Charger + DC-DC Converter + Power Dis...View More

Wheat Seed Oil classifiable as ‘food preparation’ and not ‘vegetable extracts’ 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that ‘Wheat Seed Oil – Ceramosides’, proposed to be imported by Applicant for use in nutraceutical formulations, is classi...View More

Process of ‘Dyeing’ determinative in classifying ornamental bird feathers under Heading 6701 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that ornamental bird feathers imported after undergoing washing, steam-drying, and dyeing prior to import are classifiable under CTH 6701009...View More

Chemical compound-based micronutrient preparations not ‘fertilizers’, excluded from Chapter 31 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that YaraVita Bud Builder, imported by Yara Fertilisers (Applicant) and described as ‘Magnesium Hydroxide and Zinc Phosphate Micronutr...View More

Apple Watch Bands sold as ‘accessories’ not ‘parts of communication device’; Classifiable under Heading-9113 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that both leather and non-leather Apple Watch bands imported separately by Apple India (Applicant) merit classification as watch straps/band...View More

Goods transferred from FTWZ to DTA on lease, eligible for IGST exemption 

CAAR Mumbai rules that stored goods supplied from a warehouse in FTWZ unit to a DTA unit under a lease transaction are exempt from IGST under Sr. No. 557B of the Notification No. 50/2017-Customs, whic...View More

No concessional-duty for Tata Autocomp on Lithium-ion-cell imports used in replacement EV battery manufacturing 

CAAR Mumbai rules that Tata Autocomp Gotion Green Solutions (Applicant), which manufactures EV batteries and battery packs from imported lithium-ion cells, is not entitled to concessional duty benefit...View More

PVC Raincoats classifiable as “Textile” instead of plastic products 

Customs AAR rules that non-woven ‘PVC raincoat’ made from PVC textile fibre by means of heat welding or bonded with chemical, merits classification under CTH 6201 4010 which specifically c...View More

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