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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 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 (10) TMI 1316
  
  Classification of goods - networking devices, namely ODU 1, ODU 2, and IDU - two passive antennas - PoE Injector and the two adaptors - Eligibility for benefit of Sr. No. 5 of Notification No. 57/2017-Cus., dated 30.06.2017 and Sr. No. 4 of Notification No. 25/2005-Cus., dated 01.03.2005 - HELD THAT:- From the description of the three network devices, ODU 1, ODU 2, and IDU, as submitted by the applicant, it is clear that they do not transmit radio/video broadcast signals. On the contrary, their function is to extract the content from the hard disk drive or Amazon cloud/internet as per the demand of the user. Therefore, it is clear that the heading 8525 is not an appropriate classification for the network devices in question. The six-digit entry, 851762, which includes `Machines for the reception, conversion and transmission or regeneratio....... + More

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• 2021 (9) TMI 321
  
  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

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• 2021 (9) TMI 208
  
  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

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• 2021 (9) TMI 207
  
  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

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• 2021 (9) TMI 59
  
  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

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• 2021 (8) TMI 1270
  
  Rectification of mistake - error apparent on the face of record - typographical error - HELD THAT:- In the ruling, in the line number third from the bottom which appears as “procedure would not be consistent with the provisions of the Customs Act.” may be read as “procedure would not be inconsistent with the provisions of the Customs Act”. Application allowed.

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• 2021 (8) TMI 978
  
  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

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• 2021 (8) TMI 919
  
  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

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• 2021 (8) TMI 729
  
  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

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• 2021 (8) TMI 411
  
  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

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