Authority For Advance Ruling
CAAR Mumbai rules that oven roasted cashew nuts are classifiable under CTI 2008 19 10, while oven roasted almond nuts and pistachios merit classification under CTI 2008 19 91 as "Other roasted nuts an
...View More CAAR Mumbai rules that gold imported in semi-manufactured forms such as sheets, plates, wires, rods, bars and similar forms is classifiable under Heading 7108 of the First Schedule to the Customs Tari
...View More CAAR Mumbai holds that "...the benefit of NIL rate of AIDC….is available even where BCD is levied at a concessional (partial) rate under FTA notifications, and is not confined solely to cases o
...View More 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 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 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 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 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 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 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
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