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Customs - Advance Ruling Authority - Case Laws
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- 2016 (9) TMI 779
Benefit of the Notification No. 12/2012-Cus - import of aircraft for providing charter service - benefit of notification available subject to the Condition No. 77 prescribed in the Notification - Whether the benefit of the Notification No. 12/2012-Cus is available to NSOP holder for the following categories of revenue flights proposed to be undertaken; a) Use by the permit holder’s employees/directors/investors and their family/friends, not necessarily for business purposes. b) Charter the aircraft to group companies for use by their employees/directors/investors and their family/friends, not necessarily for business purposes c) Lease the aircraft to group companies for use by their employees/directors/investors and their family/friends, not necessarily for business purposes? Held that: - the conditions prescribed in the notification, mak....... + More
- 2016 (9) TMI 361
Procurement and import of technical equipment on lease - classification - Chapter 85 of First Schedule of the Customs Tariff Act, 1975 - Chapter 90 of First Schedule of the Customs Tariff Act, 1975 - Whether the applicant is eligible to claim the exemption under Notification No. 27/2002-Cus dated 01.03.2002 as amended by Notification No. 27/2008-Cus dated 01.03.2008 under the category of temporary import of leased goods? - Held that: - the benefit of Notification No. 27/2002-Cus dated 01.03.2002, as amended by Notification No. 27/2008-Cus dated 01.03.2008 can be extended provided all the conditions satisfied as mentioned in the notification - the applicant satisfying all the conditions and is eligible to claim the exemption under Notification No. 27/2002-Cus dated 01.03.2002, as amended by Notification No. 27/2008- Cus dated 01.03.2008 un....... + More
- 2016 (9) TMI 319
Claim of exemption from SAD under Section 3(5) of the Customs Tariff Act, 1962 – import of pre-packaged goods and sale thereafter - The thrust of submissions made by Revenue is that the conditions contained in Notification No. 21/2012-Cus dated 17.03.2012 are not satisfied in respect of the goods proposed to be imported by the applicant, therefore, goods cannot be exempted from additional duty of Customs (SAD) levied under Section 3 (5) of the Customs Tariff Act. – Held that: - to get benefit of exemption applicant need to satisfy two conditions of Notification No. 21/2012-Cus. namely declaration of the State of destination where goods are intended to be taken immediately after importation and declaration of His VAT registration No. or Sales Tax registration No. or Central Sales tax registration No., as the case may be in said State – the....... + More
- 2016 (9) TMI 318
Valuation - import of goods from third party and sale in India under the brand name of foreign holding company - principal to principal relationship - applicability of Section 14 of the Act read with the Customs Valuation (Determination of Values of Imported Goods) Rules, 2007? – Held that: - applicant and the overseas third party manufacturers do not qualify as “related entities‟ in as much as none of the conditions specified in Rule 2(2) of the Customs Valuation (Determinations of Value of Imported goods) Rules, 2007 is satisfied; that it is also clear that the price paid by the applicant to the overseas third party manufacturers will be based on the purchase invoices and is the sole consideration for the sale transaction – value of invoice raised will form the transaction value. Trade Mark/ License Fee - payment made in terms of ....... + More
- 2016 (5) TMI 1116
Classification - Parts of Hydraulic Cylinders, i.e. ‘Cylinders’ and ‘Çylinder Barrels’ - Whether to be classifiable under tariff item 8412 90 30 or 8412 90 90 of the CTA - Revenue has no objection to the admission of the matter - Held that:- as the applicant pointed out that the Revenue in its reply has accepted the classification in the Tariff Items 8412 – Other engine and motors; 841290 – Parts; 8412 90 30 – of hydraulic engines & motors; 8412 90 90 for the Other. Therefore, there is no point in proceeding with the hearings of the application. The learned counsel has conveyed its satisfaction on the classification given by the Revenue. - Matter disposed of
- 2016 (2) TMI 855
Classification of import of mobile phone by the name of Galaxy K Zoom under the Galaxy series - Whether the product is rightly classifiable as a telephone under Custom Tariff Heading (hereinafter referred to as "CTH") 8517 or as a Camera under CTH 8525? - Claim of benefit of exemption under the Notification 25/2005 - Held that:- as per trade parlance and consumer perception test also, the product is mobile phone, classifiable under CTH 8517 12. The product i.e. Galaxy K Zoom is classifiable as telephone under Customs Tariff Heading 8517. Second question i.e., if the correct classification of the product is under CTH 8525, then whether applicant is entitled to the benefit of the exemption provided under Notification No. 25/2005, becomes infructuous.
- 2015 (12) TMI 482
Classification - Rate of duty on Import of components/parts/sub-assemblies of motor vehicles in CKD form - appellant contended that he has imported engine and transmission in a pre-assembled form - Held that:- Applicant proposes localization of six essential components / parts / sub-assemblies, which will be manufactured by local third party vendors on payment of Central Excise duty and supplied to the applicant for manufacture of motor vehicle. These local third party vendors are reputed companies. Revenue has not produced any tangible evidence to indicate that the applicant has entered into any fictitious arrangement to evade Customs duty. It is noticed that the Hon'ble Supreme Court in case of Commissioner of Customs, New Delhi vs. Sony India Ltd [2008 (9) TMI 19 - SUPREME COURT] distinguished the judgment in case of Phoenix Internatio....... + More
- 2015 (12) TMI 481
Classification of processed betel nut - deemed manufacture - whether or not containing ingredients such as food starch, spices, mulethi, flavors, perfume etc., though not containing lime or katha (catechu) or tobacco, and will the resultant products be classifiable under the Chapter/Heading 21069030 - Held that:- From the preparation process of the four products, it is clearly seen that the original betel nut which is a main ingredient in all these four preparations is mixed with food starch after it undergoes the process of boiling. The addition of food starch is common in first two of products namely API Supari and Chikni Supari. - Insofar as the other two products are concerned, the unflavored Supari undergoes a process like removal of metal item then the product undergoes the process garbling and polishing in the polishing machine the....... + More
- 2015 (8) TMI 383
Classification of Product – Eligibility for exemption – Whether applicant was eligible for benefit of exemption under Notification No. 72/2005-Customs – Held that:- when it comes to classification and distinction, classification of product was different and distinct classification was included in Notification No. 72/2005-Customs – Department agreed that benefit of Notification can be extended, if Tariff Classification of import product applicable in India was accepted – Thus, applicant was eligible for benefits of said Notification on insecticides which were classifiable under CTH 3808 – Decided in favour of Applicant.
- 2015 (8) TMI 382
Classification of goods – Duty Exemption – Replacement of Seats – Applicant intends to import seats of aircraft for replacing existing seats to providing more comfortable flying experience to fliers; that seats requiring repairing due to wear and tear shall also be replaced – Whether new seats that were imported for replacing existing seats were said to be for servicing, repair or maintenance of aircraft under Notification No. 12/2012-Cus – Held that:- Supreme court opined in Collector of Customs, Bangalore vs. Maestro Motors Ltd. [2004 (12) TMI 86 - SUPREME COURT OF INDIA] that exemption notification is to be read strictly and interpreted in terms of its language – Notification show that all parts (other than rubber tubes) of aircraft of Heading 8802 were exempted from Customs duty including seats of aircraft – Approach of Revenue to app....... + More
- 2015 (7) TMI 818
Classification of goods - Classification of Kindle device - Notification No. 25/2005-Cus. Dated 01.03.2005 - Classification under entry 8543 70 99 or under entry 8528 59 00 - Held that:-The main entry 8528 is in respect of the monitors, projectors and the television sets that is clearly not the case here. The specific entry relied upon by the Customs is 8521 which pertains to video recording or reproducing apparatus, whether or not incorporating video tuner. This is clearly not applicable for the simple reason that Kindle device is not meant for video recording or reproducing anything. The other related entry under this heading pertains to video recorders beta cam or beta cam SP or digital beta cam S-VHS or digital –S etc. That is clearly not the proper description of Kindle device. The third entry relied upon by the Customs Department is....... + More
- 2013 (6) TMI 243
Eligibility of the transformers for exemption from additional duty of customs leviable under Section 3(1) of the Customs Tariff Act, 1975 in terms of Notification No. 06/2006-Central Excise dated 1st March, 2006. - Held that:- imported transformers are not covered by the entry at Serial No. 13 of List 5 read with the entry at Serial No. 84 of the Table to the Notification No. 6/2006-Central Excise and consequently will not be eligible for the benefit of exemption from the levy of additional duty in terms of the said Notification No. 06/2006-C.E.
- 2013 (6) TMI 10
Levy of SAD on stock transfer by SEZ unit - Clearance of goods by way of stock transfer from the SEZ unit to own DTA manufacturing unit - whether would be eligible for exemption from the payment of SAD under Notification No. 45/2005 Cus dated May 16, 2005? - Held that:- It is conceded position that goods imported by the applicant are not exempted by the State Government from the payment of VAT. It is to be noted that in case of stock transfer two persons are not involved, as the stock transfer is between the units of same legal entity. It is not a “sale” as defined under Section 2(24) of the MVAT Act. The inevitable conclusion is that VAT which is a tax on sale of goods within the state cannot be levied on stock transfer. Thus being a stock transferred no VAT is chargeable. Section 6A mandates that stock transfer of goods is not covered w....... + More
- 2012 (2) TMI 12
Classification of super concentrate, a constituent of the antifreeze coolants – assessee submitting super concentrate will fall classification under heading 3824 90 90 – residuary entry – imported product cannot itself be used as anti-freeze coolant - addition of MEG and others is also necessary to reach the desired concentration - Held that:-Rule 2(a) of the General Rules for Interpretation cannot apply to these goods, since it refers to articles presented unassembled or disassembled. Rule 2(b) refers to mixtures and combinations of materials and substances. The rule further states that the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. To apply this rule, therefore, one has to first see whether the goods in question, prima facie, fall for classification under two....... + More
- 2011 (5) TMI 832
Maintainability of the applications for Advance Ruling - applicant submitted that it satisfies the requirement of being a wholly owned subsidiary Indian company of which the holding company is a foreign company. The applicant proposes to undertake a new business activity in India of selling, distributing and servicing Hardware Products and Oracle Hardware support and that the application for Advance Ruling is regarding the principles to be adopted for the purposes of determination and value of goods under the provision of the Customs Act, 1962 - applicant is already in the business of import of software and provides services to its clients in India. The applicant has also imported some kind of computer hardware for its own use; it has not been marketing any computer hardware in the country. Computer hardware refers to different kinds of c....... + More
- 2011 (5) TMI 134
Classification - Notification No. 39/96-Cus dated 23.7.1996 - Customs Duty Exemption Certificate (CDEC) - since the goods imported by the applicant will be used as parts of aircrafts, the same would be eligible for classification under a more specific description as parts of aircrafts under heading 8803 of the First Schedule - the applicant was explained the basis adopted by the Department for the classification under HSN of the various parts proposed to be imported by the applicant - the applicant has revised the HSN classification of the goods which they intend to import and sell in India and therefore there were no disputed classifications - Decided in the favour of the assessee Regarding exemption - whether the applicant can be said to have fulfilled the conditions specified against Serial No.10 by furnishing a duty exemption certific....... + More
- 2011 (4) TMI 47
Advance Ruling – Determination of value – Levy of CVD on basis of Transaction value or MRP value - products are marked as "“Not Meant for Retail Sales" - maintainability of advance ruling application - Held that: - As can be observed the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 are so inextricably linked that it is not proper to interpret Section 28H of the Customs Act, 1962 in a narrow sense as has been sought to be done by the Departmental Representative. Value of imported goods for levy of additional duty of custom is again dependent on the value of goods under Section 14 of the Customs Act, 1962. Moreover, it cannot be denied that had the same questions been posed by an applicant in relation to the same goods manufactured and cleared from a factory within the country, these would squarely be within the juri....... + More
- 2010 (7) TMI 42
Nature of Import – CKD versus SKD [complete knocked down versus semi knocked down) – import of parts / components of motorcycles - The said parts are proposed to be packed into motorcycle kits. - In general all the parts, components and sub assemblies required to build a standard order quantity of motorcycles would be shipped together. The vehicles would be assembled in India by fastening the various components together in a predefined sequence of operations. The operators will use a combination of hand tools (wrenches, sockets, screw drivers, etc.) and power tools (electric or pneumatic wrenches, nut drivers, drills, guns etc.) in assembling the vehicles. No other process such as machining, fabrication, stamping etc is proposed to be undertaken with respect to imported parts and components. Routine quality checks would be performed durin....... + More
- 2009 (9) TMI 938
What is the classification of the four individual products namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask? Whether CVD is required to be paid at the time of import of the Category-I products on a value determined under Section 4 or Section 4A of the Central Excise Act, 1944? Whether CVD is required to be paid at the time of import of Category-II Products on a value determined under Section 4 or Section 4A of the Central Excise Act, 1944?
- 2009 (9) TMI 56
Application for Advance Ruling before AAR – Meaning and scope of term “already pending” – held that - The words “already pending” should, therefore, be interpreted to mean “already pending” as on the date of the application” and not with reference to any future date
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