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Customs - Advance Ruling Authority - Case Laws
Showing 1 to 20 of 94 Records
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2022 (10) TMI 527
Classification of Sharp Professional LCD monitors (of specified models and size), intended to be imported - classifiable under sub-heading 8528 52 00 or 8528 59 00 of the First Schedule to the Customs Tariff Act? - applicability of Serial Number 17 of Notification No. 24/2005-Customs, dated 1-3-2005, as amended on import - import is exempt from levy of the whole of duty of Customs leviable thereon under the First Schedule of the Customs Tariff Act or not? HELD THAT:- The applicant has submitted a copy of rulings dated 9-3-2017 issued by the US Customs and Border Protection regarding classification of Sharp Professional LCD Monitors which support landscape and portrait viewing modes, including SD card slot, D-sub input, DVI-D input/output, HDMI input and USB port, and also contain 10W speakers for audio playback, do not contain television ....... + More
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2022 (10) TMI 442
Review of the ruling of AAR - erroneous ruling or obtained by fraud / misrepresentation of facts - Classification of goods - unflavoured supari - flavoured supari - API supari - Chikni supari - HELD THAT:- On careful consideration of the documents submitted by the concerned Commissioner of Customs and having pronounced advance rulings on the same question of classification of betel nut items, albeit disagreeing with the rulings of the erstwhile AAR. I am not able to accord the crucial role ascribed to the process of “roasting” as has been claimed by the concerned Commissioner. The process of manufacture of four varieties of supari, involved inter alia boiling and/or drying/roasting, with the objective to minimize moisture content. On perusal of the said advance ruling, it is obvious to me that the ruling of the Hon’ble A....... + More
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2022 (10) TMI 441
Classification of goods - HDPE woven fabric - to be classified under Tariff Heading 3926 or 3923? - export of Duty Drawback scheme, rather they plan to export under Advance Authorization Scheme - HELD THAT:- In Headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). HDPE woven fabric is not classifiable under Headings 39.20 and 39.21. Heading 3923 covers Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. It includes sacks and bags (inc....... + More
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2022 (10) TMI 329
Classification of goods - HDMI Digital Media Receiver [Model No. K2R2TE] with Alexa Voice remote 3rd Generation Model No. L5B83G as a kit (Fire TV Stick 4K Max) - classifiable under sub-heading 8517 62 or not - Section 28H of the Customs Act, 1962 - HELD THAT:- Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV Stick 4K Max as a kit shall be determined by the classification of HDMI Digital Media Receiver [Model Number K2R2TE] - the applicant has claimed HDMI Digital Media Receiver [Model Number K2R2TE] to be classifiable under CTH 8517 62 90 since it is a device that transmits/receives RF signals and converts it into a format readable by the system and transmits the same which is displayed on the screen. HDMI Digital Media Receiver [Model Number K2R2TE] is also a reception apparatus for voice, image ....... + More
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2022 (10) TMI 328
Classification of imported goods - Gigabit Passive Optical Networks Optical Network Termination (hereinafter referred to as GPON ONT) for the purpose of trading - classifiable under sub-heading 8517 69 50 or under sub-heading 8517 69 30 of the Customs Tariff Act, 1975 - eligibility for a nil rate of duty as per Sr. No. 13P of Notification No. 24/2005-Customs, dated 1-3-2005 - HELD THAT:- FTTH is a technology that delivers communication signals from a central point to the individual customer over optical fibre. A Gigabit Passive Optical Network (GPON) is a point-to-multipoint FTTH network architecture in which unpowered optical splitters are used to enable a single optical fibre to serve multiple customers. The network topology of GPON is as follows: an Optical Line Terminal (OLT) at the provider’s central office, Optical Network Ter....... + More
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2022 (8) TMI 719
Classification of import goods - differential pressure sensors and tyre pressure monitoring sensors - to be classified under heading 8708 or under heading 9026? - HELD THAT:- The impugned devices are used for measuring the pressure of gases. They are fitted with sensors sensitive to the variations in pressure. Heading 9026 covers instruments and apparatus like manometers for measuring or checking the pressure of liquids or gases. Pressure gauges indicate the pressure of a liquid or gas in a closed space - Further, Heading 9026 also includes differential pressure gauges, used to measure pressure differences. The devices under consideration use electrical phenomena to measure the pressure. Therefore, these instruments can be classified under Heading 9026. Sub-heading 9026 20 00 specifically includes instruments for measuring or checking the....... + More
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2022 (8) TMI 718
Classification of devices - wireless speaker device - classifiable under sub-heading 8518 21 00 or not - HELD THAT:- The device is a sub-woofer that has Wi-Fi and Bluetooth connectivity features. It is a single speaker with a single drive unit mounted in an enclosure. It converts electrical variations into mechanical variations which are then communicated to air to produce sound. It is designed to produce low frequencies, like those associated with bass or drum for music or thunder and explosions in a home theatre. The device does not have a microphone and is not capable of voice interaction. However, the product is compatible with the Echo device (via Wi-Fi or via Bluetooth). Though the device contains Bluetooth and Wi-Fi features for transmission or reception of data by electromagnetic waves in a wireless network, this functionality, ho....... + More
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2022 (8) TMI 111
Classification of imported goods - I-MAS POs, which is Nickel Hydroxide compound (containing 78% to 80% of Nickel Hydroxide, 2 to 2.5% of Cobalt Hydroxide & balance Graphite) - to be classified under the Tariff Entry 2825 40 00 or not - N/N. 50/2017-Customs, dated 30-6-2017 (Sr. No. 180) - HELD THAT:- Classification of imported goods is governed by the principles set forth in the General Rules of Interpretation (GIR). Rule 1 of GIR provides that for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions [that is, GIRs 2 to 6]. This is the first Rule to be considered in classifying any product. In other words, if the goods to be classified are covered by the wo....... + More
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2022 (4) TMI 890
Maintainability of Advance Ruling application - time limitation - classification of goods - aerosol valve - to be classified under 8481 or 8424 or 9616? - HELD THAT:- It is observed that the instant application relates to on-going activity of import of aerosol valves, which is included in the portfolio of activities being carried out by the applicant for last several years. In view of lack of clarity regarding the appropriate classification of the goods being imported by them, the question posed for ruling is regarding the correct classification of the “aerosol valves”, with the applicant contending that the most appropriate classification is sub-heading 8424 89 90, with possibility of it being classified under Heading 8481, but definitely not under 9616, as has sometimes been contended by the department but not pressed. In th....... + More
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2022 (4) TMI 786
Classification of imported goods - networking device - to be classified under sub-heading 8517 62 90 or not - antenna - to be classified under 8517 70 90 or not - HELD THAT:- In the present proceedings, the networking device model Nos. D5N87C and D5N87D9 have a function not very dissimilar to the three networking devices already considered. These two devices are also designed for use in conjunction with a Fire TV stick for providing access to audio-video content like movies, series, etc. These network devices are also designed to receive a command/signal in either electrical or radio form, convert the electrical signal into radio frequency signal or vice versa, and transmit the signal to the receiver or the Amazon cloud in the acceptable format. Therefore, there is no reason to depart from my earlier decision that network devices of the t....... + More
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2022 (3) TMI 560
Classification of goods - partially assembled vehicles, described by the applicant as Completely Knocked Down (CKD) kits of vehicles - classifiable under Customs Tariff Entry 8703 and eligible for exemption under Serial No. 437(1) of the Notification No. 12/2012-Cus. dated March 17, 2012 or not - HELD THAT:- In the instant case, the applicant has stated that they will be importing kits of passenger cars and it is also settled, if all the parts are presented in knocked down condition and they have the essential character of a complete article, they have to be assessed as complete article, in terms of said rule 2(a) of GIR. In the present case, the motor vehicles are initially assembled at site to a substantive extent for thorough verification and testing, albeit with few missing components. It is held that at this stage the vehicles have a....... + More
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2022 (2) TMI 630
Classification of goods - goods namely, API supari, chikni supari, unflavoured supari, and flavoured supari - to be classified under Chapter 21, more specifically under sub-heading 2106 90 30 or not - whether the arguments of applicants that the products intended for import by them do not merit classification under Chapter 8 of the Customs Tariff need to be rejected when the notes to Chapter 8 are read together with the relevant HSN Explanatory Notes? - HELD THAT:- Reliance placed in the Hon’ble Supreme Court in COMMISSIONER OF SALES TAX, LUCKNOW VERSUS DS. BIST AND OTHERS [1979 (9) TMI 168 - SUPREME COURT] wherein it was held that all agricultural produce undergoes some processing on or outside the farm in order to make it non-perishable, transportable, and marketable and just because processing is a bit longer or complicated would....... + More
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2022 (2) TMI 629
Classification of imported goods - preparation/product of betel nut commonly known as ‘Supari’ - API supari, Chikni supari, unflavoured supari, boiled supari and cutting supari - goods does not contain lime or katha (catechu) or tobacco but may or may not contain any other ingredients such as food starch, cardamom, copra, mulethi, menthol (flavours), perfume etc. - classifiable under the CTH 2106 90 30 as food preparation or not - HELD THAT:- The basic raw material for each of the six goods is raw betel nut, which is classifiable under Chapter 8, more specifically sub-heading 0802 80. I also note that Chapter 8 covers only edible nuts; inedible nuts and fruits being excluded by virtue of Chapter Note 1; and that betel nut/supari are masticatory. However, these items have been subjected to certain processes and added with certa....... + More
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2022 (1) TMI 1283
Classification of the APU Off Combo Unit proposed to be imported - to be classifiable under Customs Tariff Heading/HSN Code 8803 30 00 as ‘Other parts of aeroplanes or helicopters’ under the general description ‘Parts of goods of Heading 8801 or 8802’ or not? - HELD THAT:- In this case, it has been indisputably brought out and amply illustrated that the clearly defined function of an APU off combo unit is only as a replacement of a part of aircraft, i.e., it’s APU. By combining several functions into a single unit, the Unit is clearly customized for use only with aircrafts. Therefore, it is reasonable to hold that the Unit can only be regarded as a part of aircraft which replaces the on-board APU and contributes to operational efficiency and eco friendliness. The only function of the Unit that is clearly defi....... + More
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2022 (1) TMI 622
Classification of imported goods - Echo 4th Generation - Echo Dot 4th Generation - Echo Dot 4th Generation with Clock - Echo Show 5 - Echo Show 8 -Echo Show 10 - Echo Flex - Echo Studio - Echo Auto - Echo Link) - Echo Link Amp - classifiable under Customs Tariff Item 8517 62 90 or not - effective rate of duty - benefit of Serial Number 20 of Notification No. 57/2017-Cus., dated 30-6-2017, as amended by Notification No. 3/2021-Cus., dated 1-2-2021 on import of Echo Show 5, Echo Auto, Echo Flex, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock. Echo 4th Generation - Echo Dot 4th Generation - Echo Dot 4th Generation with Clock - HELD THAT:- The principal function of the three devices, namely, Echo 4th Generation, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock is to reproduce sound and act as speaker. Admittedly,....... + More
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2022 (1) TMI 621
Classification of import goods - preparation of betel nut commonly known as Supari - API supari, Chikni supari, unflavoured supari, boiled supari and boiled & cut supari together - whether or not containing added ingredients such as food starch spices, mulethi. menthol (flavours), perfume etc. - not containing lime or katha (catechu) or tobacco - goods classifiable under Chapter/Heading 2106 90 30 as Food Preparation or not - HELD THAT:- It is admitted that boiling is an irreversible process, a boiled betel nut would be distinct from unboiled betel nut, and a boiled betel nut cannot be “unboiled” in reverse. However, it is equally obvious that boiling per se does not result in obtaining a preparation of betel nut. Speaking more generally, in view of the design of the Schedule to the CTA, HSN and plethora of judgments, besi....... + More
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2022 (1) TMI 520
Classification of group of goods - measuring devices, namely flowmeters - to be classified under CTH 90.26 or not - benefit of Notification No. 24/2005-Customs, dated 1-3-2005 (Sl. No. 31). HELD THAT:- The applicant has explained the basis of grouping of the instruments/devices and each group of products are intended for different applications/industries. For example, the Cubemass group of products are for chemical/petrochemical industries while Dosimass are for personal care/F&B industries. Two expert opinions, from Fluid Control Research Institute, Palakkad. Kerala; and Institute of Chemical Technology, Mumbai arc also confirming the applicant’s stand in respect of the instruments manufactured by their Aurangabad plant. In this case, there are two different possible headings for classification of the impugned devices/instrumen....... + More
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2022 (1) TMI 519
Benefit of concessional rate of duty - import of stainless-steel scarp - Entry No. 333 of the Notification No. 12/2012-Cus., dated 17-3-2012, as amended vide Notification No. 25/2013-Cus., dated 8-5-2013 - HELD THAT:- A perusal of the tariff shows that Notification No. 12/2012-Cus., dated 17-3-2021, as amended was superseded vide Notification No. 50/2017-Cus., dated 30-6-2017. Therefore, the applicant’s initial contention that there has been no factual change in respect of the application since its original filing doesn’t appear to be correct - the said notification has been amended several times since and the amendments carried out vide Notification No. 2/2021-Cus., dated 1-2-2021 are significant in the context of the present advance ruling application. The effect of the amendments carried out w.e.f. 1-2-2021 is that the bene....... + More
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2022 (1) TMI 325
Classification of goods - Smart Plug - classifiable under CTH 8537 10 00 - Echo Sub rightly classifiable under CTH 8518 21 00 or not - benefit of Serial Number 490 of Notification No. 50/2017-Customs, dated 30-6-2017. Classification of Smart Plug - HELD THAT:- Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple switch, it is excluded from Heading 85.36; and would be correctly classifiable under Heading 85.37, and more specifically sub-heading 8537 10 00. Eligibility of smart plug to claim the benefit of Serial Number 490 of Notification No. 50/2017-Customs, dated 30-6-2017 - HELD THAT:- The relevant entry in the said Notification No. 50/2017-Customs provides for concessional rate of basic customs duty of 7.5% for all goods falling under Heading 85.37. Therefore, smart....... + More
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2021 (12) TMI 1389
Classifications of a group of products - measuring devices - flowmeters and level measurement instruments - Section 28-I(2) of the Customs Act, 1962 - HELD THAT:- According to Section 28-I(2) of the Customs Act, 1962, the authority shall not allow the application where the question raised in the application is either already pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court; or has already been decided by the Appellate Tribunal or any Court. It is true that there is an appeal of the applicant pending before the CESTAT. The pending appeal is in respect of products that are not involved in any of the 21 applications involved in the present proceedings. The term “advance ruling” is defined in the Act as a written decision on any of the questions referred to in Section 28H rai....... + More
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