Authority For Advance Ruling


Seats integral to aircraft; Extends import exemption towards 'servicing, maintenace & repair' 

AAR allows duty-free import of new seats for replacement in aircrafts, under exemption Notification No. 12/2012-Cus; Such seats an integral part of aeroplane, required in ‘servicing, repair or m...View More

Amazon Kindle Device an 'educational device'; Grants import duty exemption

AAR rules that Amazon’s ‘Kindle Device’ is totally exempt from payment of customs duty in terms of Notification No. 25/2005-Cus; Kindle classifiable under Tariff Item 8543 70 99 viz....View More

Allows credit on pipes / valves used in 'pipeline laying' towards "gas transportation service" 

Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise ‘capital goods’ credit of duty paid on pipes and valves procured from manufacturer, unde...View More

Allows credit of 'pipeline laying' by EPC contractors, against "gas transportation service" 

Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise CENVAT credit of service tax paid / payable by EPC contractors / other construction contractors towa...View More