Authority For Advance Ruling

Storage servers are classifiable under CTH 8471; Eligible for BCD exemption 

CAAR Mumbai holds that, storage servers (i.e., centralise data storage, ensuring that information is securely stored and easily accessible by multiple users or applications) imported by the Applicant ...View More

Car Radio Unit in unassembled semi-knocked down condition classifiable under CTI 85272100 

CAAR Mumbai rules that, ‘Car Radio Unit’ (CRU) as a completely built unit (CBU) and in unassembled semi-knocked down (SKD) condition appropriately merits classification under Customs Tarif...View More

Excalibur Hybrid X Archery Crossbow classifiable under heading 9506 99 90 as sports equipment 

CAAR Mumbai rules that, Excalibur Hybrid X Archery Crossbow is classifiable under Heading 9506 99 90 as ‘Sports Equipment’, rejecting classification under Heading 9304 of Chapter 93 (Other...View More

Kitchen Exhaust Hoods with factory-fitted fan exceeding 120 cm classifiable as Ventilating Hoods under CTH 84148090 

CAAR Mumbai holds that Kitchen Exhaust Hoods incorporating a factory-fitted fan and having horizontal side/width exceeding 120 cm are classifiable under CTH - Air or vacuum pumps, air or other gas com...View More

MILDS Missile Warning System components used in Indian Air Force helicopters exempt subject to Defence Ministry’s certification 

CAAR Mumbai holds that MILDS F SUOF Lens, Front End (M2FE) and MILDS F SUII Coupled, imported as components/sub-components for the MILDS Block 2 Missile Warning System used in Indian Air Force’s...View More

Bulk Drugs/APIs qualify as "All Drugs and medicines"; Eligible for 5% IGST 

CAAR Mumbai rules that, Bulk Drugs/Active Pharmaceutical Ingredients (APIs) qualify as "All Drugs and medicines" under Sl. No. 226 of Schedule I to Notification No. 9/2025—Integrated Tax (Rate) ...View More

Textile material rolls classifiable under CTH 58071020 (of man-made fibre); 5% IGST applicable 

CAAR Mumbai rules that, rolls of man-made textile material are not classifiable under CTI 5807 10 90 and merit classifiable under CTI 5807 10 20 – Of man-made fibre under the First Schedule to t...View More

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