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Customs - Advance Ruling Authority - Case Laws
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- 2021 (9) TMI 321 - AUTHORITY FOR ADVANCE RULING, MUMBAI
Classification of imported goods - chairs in disassembled form - whether the chairs proposed to be imported would merit classification under sub-heading 94013000 of the first schedule to the Customs Tariff Act, 1975 as swivel seat with variable height adjustment? - HELD THAT:- Going by the description of the sub-heading, i.e., swivel seats and variable height adjustment, it is clear that without the seat, which is going to be procured domestically and used in the assembly process post import, it has to be concluded that applying the principle that classification of goods need to be done in the state in which the goods are imported, the essential character of a swivel seat is not achieved. There appears to be no doubt that the components of swivel seats/chairs proposed to imported are specifically designed for manufacture/assembly of goods....... + More
- 2021 (9) TMI 208 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, NEW DELHI
Classification of goods - Alexa voice remote 3rd Generation Model No. L5B83G, intended to be imported - classifiable under Custom Tariff Item 851762 90 or under 8526? - eligibility to claim benefit of Serial number 20 of Notification No. 57/2017-Customs dated 30.06.2017 - interpretation of General Rules for Interpretation of Import Tariff - HELD THAT:- CTH 8517 covers Telephone sets, including Telephone sets, including Telephones for Cellular Networks or for other Wireless Networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528. Sub-heading 8517 62 covers Machines for the reception, conversion and transmission or r....... + More
- 2021 (9) TMI 207 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
Classification of goods - Preparation of Essential Oils intended to be imported in retail packs for distribution & marketing in India through General Provision Stores and online channel - whether the products fall under Chapter 33 or otherwise? - HELD THAT:- The goods covered by the application are clearly intended for “cure” and not -care”; and they are intended for sale based on their curative attributes. Further, in view of the test laid down by the Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV VERSUS M/S. CIENS LABORATORIES, M/S. TIME PHARMA [2013 (8) TMI 467 - SUPREME COURT], the determining role ascribed by the Principal Commissioner of Customs to the requirement of prescription by medical practitioner for the goods to be classified as medicament under 3004 does not sustain. Therefore....... + More
- 2021 (9) TMI 59 - AUTHORITY FOR ADVANCE RULING, MUMBAI
Classification of imported goods - mill processed non-alloy ferrous waste metal goods wound in a coil - to be classified under tariff heading 7204 of the Customs Tariff Act, 1975 or otherwise? - HELD THAT:- Flat products are used in important manufacturing sectors like in automobiles, railways, shipping, pressure vessels including boilers, pipes for conveying fluids, domestic appliances like that of manufacturing white goods, security & storage items, in construction like those in roofing, in packaging where tinplate plays important role. Strips and sheets are manufactured by hot rolling process, however, when they are required to have higher yield strength and to be used with closer tolerances of thickness and with smoother or brighter surface they are subjected to cold rolling - the claim of the applicant that the impugned goods are....... + More
- 2021 (8) TMI 978 - AUTHORITY FOR ADVANCE RULINGS, MUMBAI
Classification of goods - components for the assembly of iPERL flowmeter - HELD THAT:- The impugned product is intended for use in water supply. However, iPERL is not merely used to measure the volume of the liquid consumed. The device measures the rate of flow of liquid, based on which eventually volume of the liquid consumed can be calculated. The application of General Interpretation Rules (1-4) should always be in sequential order. As per Rule 1, classification shall be determined according to the terms of the heading and any relative section or chapter notes. The applicant had informed vide email dated 05.08.2021 that they may import excess components over and above required for assembly of “iPERL”. For classification of such parts and accessories relevant Chapter and Section notes are required to be referred. General Exp....... + More
- 2021 (8) TMI 919 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS - NEW DELHI
Classification of imported goods - API Supari (Boiled Supari) - Chikni Supari - Flavoured Supari - Unflavoured Supari - processed betel nut products do not contain specified ingredients namely lime, katha and tobacco but containing other flavouring materials/additives such as food starch, spices, mulethi, flavours, essence (food grade) etc. - classifiable under the Customs Tariff Heading 2106 90 30 of the First Schedule to the Customs Tariff Act, 1975 or otherwise? - value on the invoice/contract raised by overseas third party supplier on the applicant - transaction value or not - section 14 of the Customs Act, 1962 read with Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. HELD THAT:- Advance ruling has been sought on classification of four different goods, each known as "supari" in common trade parlanc....... + More
- 2021 (8) TMI 729 - AUTHORITY FOR ADVANCE RULINGS - MUMBAI
Classification of goods - API supari - chikni supari - unflavoured supari - flavoured supari - boiled supari - to be classified under sub-heading 21069030 of the first schedule to the Customs Tariff act, 1975? - HELD THAT:- Classification of API supari, chikni supari, unflavoured supari, and flavoured supari was a subject matter in another advance ruling application. In the Ruling IN RE : M/S. SAMREEN INTERNATIONAL PVT. LTD. [2021 (3) TMI 1237 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS], I had the occasion to examine in detail the contentions of the applicant, the contending tariff entries, the relevant chapter and section notes, as well as the explanatory notes to the harmonised commodity classification system of the World Customs Organisation - It was concluded that all the five products placed before me for considerotion, i.e., API supari....... + More
- 2021 (8) TMI 411 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS - MUMBAI
Classification of imported goods - two models of head mounted devices - to be classified under CTH 85176290, or under CTH 84.71? - HELD THAT:- The subject goods, namely head mounted tablets, have the following features, i.e., a high-resolution micro display comparable to the display of a 7-inch tablet device, a 2.0 GHz 8-core Qualcomm Snapdragon CPU, a 2 GB RAM, Bluetooth/GPS/GLONASS/A-GPS connectivity, Wi-Fi connectivity, 16 GB internal storage (expandable up to 254 GB with SD cards), 16 MP camera, among others. These devices weigh 380 to 430 grams and runs on 3250 mAh Li-ion rechargeable batteries having a battery life of 9 to 10 hours. These devices can process data, execute programmes, and connect to internet via a wireless network, send/receive e-mails, upload/download files, download software applications, conduct video/VolP (Voice ....... + More
- 2021 (8) TMI 317 - AUTHORITY OF ADVANCE RULING CUSTOMS, (MUMBAI)
Classification of imported goods - Drones - classifiable under the heading 88.02 of the first schedule to the Customs Tariff Act, 1975 or otherwise? - rate of duty applicable on the import of the drones - HELD THAT:- Classification, in terms of Rule l, is to be decided on the basis of the terms of the headings and any relative section or chapter notes. In this ease, the heading 8802 includes within its ambit helicopters, and according to the explanatory notes to the HSN such helicopters are used for aerial photography amongst other uses. It is settled law that the explanatory notes have considerable persuasive value. Under such circumstances, the need for resorting to the Rule 3(b) doesn’t seem to arise at all. Therefore, notwithstanding the WCO classification advice to the contrary, it is my considered opinion that Mavie 2 drones m....... + More
- 2021 (8) TMI 316 - AUTHORTTY FOR ADVANCE RULINGS CUSTOMS, MUMBAI
Correctness of Advance Ruling application - Effective date of Advance Ruling application - original date of filing would still remain valid or the fresh date of application has to be considered - permissible to mention multiple Principal Commissioners/Commissioners in one application for advance ruling. Effective date of Advance Ruling application - original date of filing would still remain valid or the fresh date of application has to be considered - HELD THAT:- the present proceedings would be deemed to be a continuation of the earlier proceedings and not a fresh application, as was initially held. The significance of this line of reasoning would be that the applicant would remain eligible for receiving advance rulings in respect of those products which have been imported after filing the advance ruling application on 03.06.2019. the d....... + More
- 2021 (8) TMI 186 - AUTHORITY OF ADVANCE RULING, (MUMBAI)
Classification of imported goods - Apple HomePod - to be classified under Customs Tariff Heading (CTH) 8517.62.90? - HELD THAT:- The device in question is capable of receiving voice commands, covert such voice commands into text to perform multiple tasks, e.g., stream music from the internet or another Apple device, retrieve information available in the net like weather, traffic, news, sports updates etc., regenerate such information back to the user in the form of music/speech, and also act as a home automation device to control reconditioners, locks, lights etc., it is clear that the product in question has multiple facets, and therefore, its classification would depend upon identifying the essential character of the device. The product consists of an Apple designed A8 chip, a six-microphone array, a seven-tweeter array, and a high excu....... + More
- 2021 (4) TMI 1251 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS - MUMBAI
Classification of goods - tunnel boring machine and its components - eligibility of the said goods for exemption from customs duty - advance ruling application - Secretary to the CAAR, Mumbai pointed out to the applicant that their original application has lapsed and that, if they are still desirous of obtaining an advance ruling, they need to apply afresh - HELD THAT:- The request for advance ruling was filed in the secretariat of the erstwhile AAR, New Delhi on 14.10.2019. No pronouncements were made on the said application within three months as required under the provisions of sub-section 6 to section 28-I of the Act for the reason for non-constitution of the requisite bench. I find it difficult to agree with the assertion of the applicant that the limitation prescribed under law is a mere procedural requirement. It is a settled propo....... + More
- 2021 (3) TMI 1237 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS
Classification of goods - API supari - chikni supari - unflavoured supari - and flavoured supari - classifiable under chapter 8(08029000) of the customs tariff or are more appropriately classifiable under chapter 21, and more specifically under sub-heading 2106 90 30? - applicability of N/N. 50/2017-Cus., dated 30.06.2017 - HELD THAT:- Recognizing the legal construct and specific provisions of section 28-J(1), it is obvious to me that the task cannot be reduced to pass the advance ruling based on the previous ruling of AAR cited by the applicant. All the five products placed before me for consideration, i.e., API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari merit classification under chapter 8 of the customs tariff, and more precisely, under the heading 0802, and not under sub-heading 2106 90 30, as conte....... + More
- 2016 (9) TMI 779 - AUTHORITY FOR ADVANCE RULINGS
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 - AUTHORITY FOR ADVANCE RULINGS
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 - AUTHORITY FOR ADVANCE RULINGS
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 - AUTHORITY FOR ADVANCE RULINGS
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 - AUTHORITY FOR ADVANCE RULINGS
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 - AUTHORITY FOR ADVANCE RULINGS
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 - AUTHORITY FOR ADVANCE RULINGS
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
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