International Tax 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

Vessels not ‘goods’ post-first entry; Quashes CVD/customs-duty demand on foreign to coastal conversion 

Madras HC allows writ petition setting aside communication imposing countervailing duty (CVD) on conversion of two vessels, i.e., ‘Jug Rahul’ and ‘Jug Rishi’, from foreign to c...View More

Amendment shifting electricity-duty levy from ‘units’ to ‘net charges’, excessive delegation; Declared ultra vires 

Jharkhand HC, in batch matter, strikes down levy of electricity duty on the basis “net charges” changed from ‘units’, declares the Jharkhand Electricity Duty (Amendment) Act, 2...View More

No luxury tax on Hospital’s ICU-charges; Harps on retrospective nature of clarificatory amendment 

Karnataka HC allows writ petition and sets aside assessment order and demand notice proposing to levy luxury tax on ICU charges collected by the Assessee-Hospitals (Lalitha Healthcare, Fortis, & P...View More

Absence of limitation no defence for delayed adjudication; Quashes proceedings on account of latches 

Bombay HC (Goa Bench) allows writ petitions filed by Computer Graphics Private Limited (Assessee) and quashes two show-cause-cum-demand notices issued under the Central Excise Act, 1944, holding that ...View More

Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test 

SC sets aside the CESTAT ruling and holds that aluminium mushroom-growing racks imported by Assessee are classifiable as ‘aluminium structures’ under CTI 76109010, and not as ‘parts&...View More