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Customs - Advance Ruling Authority - Case Laws

Showing 1 to 20 of 46 Records

  • 2016 (9) TMI 779 - AUTHORITY FOR ADVANCE RULINGS

    M/s Prajesh Marketing Limited, Mumbai Versus Commissioner of Customs (Import)

    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 neces....... + More


  • 2016 (9) TMI 361 - AUTHORITY FOR ADVANCE RULINGS

    M/s First Concept Production Services Pvt. Ltd., Gurgaon Versus Commissioner of Customs, New Custom, New Delhi

    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....... + More


  • 2016 (9) TMI 319 - AUTHORITY FOR ADVANCE RULINGS

    M/s Middleby Celfrost Innovations Pvt. Ltd. (formerly known as M/s Middleby Commercial Food Innovations Pvt. Ltd., Gurgaon Versus Commissioner of Customs (Port-Import) , JNCH, Nhava-Sheva and Others

    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 Cust....... + More


  • 2016 (9) TMI 318 - AUTHORITY FOR ADVANCE RULINGS

    M/s. H & M Hennes & Mauritz Retail Private Limited Versus Commissioner of Customs

    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 t....... + More


  • 2016 (5) TMI 1116 - AUTHORITY FOR ADVANCE RULINGS

    M/s. Tanuj Hydraulics Pvt. Ltd., Gurgaon Versus Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi

    Classification - Parts of Hydraulic Cylinders, i.e. Cylinders and ylinder 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 f....... + More


  • 2016 (2) TMI 855 - AUTHORITY FOR ADVANCE RULINGS

    M/s Samsung India Electronics Pvt Ltd, Gurgaon Versus Commissioner of Customs, Import NCH, NR IGI Airport, New Delhi

    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. - ....... + More


  • 2015 (12) TMI 482 - AUTHORITY FOR ADVANCE RULINGS

    M/s BMW India Pvt Ltd Versus Commissioner Of Customs (Port- Import) , Custom House

    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. ....... + More


  • 2015 (12) TMI 481 - AUTHORITY FOR ADVANCE RULINGS

    M/s Excellent Betelnut Products Pvt Ltd, Nagpur Versus The Commissioner of Customs (Port-Import) , Jawahar Lal Nehru Custom House

    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 the....... + More


  • 2015 (8) TMI 383 - AUTHORITY FOR ADVANCE RULINGS

    M/s. E.I. Dupont India Private Limited Versus Commissioner of Customs (Port-Import)

    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 Indi....... + More


  • 2015 (8) TMI 382 - AUTHORITY FOR ADVANCE RULINGS

    M/s. Inter Globe Aviation Ltd. Versus The Commissioner of Customs (Import) , The Commissioner of Customs, Central Excise And Service Tax, Hyderabad-II

    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 - Sup....... + More


  • 2015 (7) TMI 818 - Advance Ruling Authority

    M/s. Amazon Seller Services Private Limited Versus The Commissioner of Customs Import & Gen.) , New Delhi and Others

    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 ....... + More


  • 2013 (6) TMI 243 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    IN RE : ENERCON (INDIA) LTD.

    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 ben....... + More


  • 2013 (6) TMI 10 - AUTHORITY FOR ADVANCE RULINGS

    M/s GE INDIA INDUSTRIAL PVT LTD Versus COMMISSIONER OF CUSTOMS (EXPORT)

    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....... + More


  • 2012 (2) TMI 12 - AUTHORITY FOR ADVANCE RULINGS

    M/s Arteco Coolants India Pvt. Ltd., Versus The Commissioner of Customs (Import)

    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 pres....... + More


  • 2011 (5) TMI 832 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    IN RE: ORACLE INDIA PVT. LTD.

    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 adopte....... + More


  • 2011 (5) TMI 134 - AUTHORITY FOR ADVANCE RULINGS (CENTRAL EXCISE, CUS

    M/s AmSafe Services India Pvt. Ltd., Versus The Commissioner of Customs,

    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 pro....... + More


  • 2011 (4) TMI 47 - AUTHORITY FOR ADVANCE RULINGS

    M/s Xerox India Limited Versus The Commissioner of Customs

    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 t....... + More


  • 2010 (7) TMI 42 - AUTHORITY FOR ADVANCE RULINGS

    M/s H-D Motor Company India Private Limited

    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 ope....... + More


  • 2009 (9) TMI 938 - AUTHORITY FOR ADVANCE RULINGS

    IN RE : GUTHY RENKER MARKETING PVT. LTD.

    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 Cate....... + More


  • 2009 (9) TMI 56 - AUTHORITY FOR ADVANCE RULINGS

    IN RE : GUTHY RENKER MARKETING PVT. LTD.

    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....... + More


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