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Customs - Advance Ruling Authority - Case Laws

Showing 21 to 40 of 46 Records

  • 2008 (12) TMI 188

    The applicant states that it proposes to set up a 1200 MW green field integrated coal fired power plant which would include (a) captive coal mine, (b) dedicated coal transportation facility and (c) dedicated water intake and pumping system and (d) dedicated power evacuation system. - the applicant will have to import appliances, equipments, machinery, coal mining equipment, control gear and transmission equipment and components. The applicant sta....... + More


  • 2008 (11) TMI 61

    Classification of Agilent Technologies Product No. E 4443 A and E 4447 A - above instruments are state of the art next generation spectrum analyzers which have been specially designed for use in the telecom industry and used extensively for testing wireless, broad band and other communication systems impugned items are classifiable as other instruments & apparatus, specially designed for telecommunications covered by 9030 40 00 of the First S....... + More


  • 2008 (10) TMI 77

    Joint venture of applicant & Hong Kong company applicant claim its status as of non-resident - from a combined reading of Section 28 E (h) of the Customs Act and Sections 2(30), 2(31) and 6(3) of Income Tax Act, it is clear that a company registered outside India would be considered to be a resident of India, if during the previous year, control and management of its affair is situated wholly in India - proposed joint venture is not an eligib....... + More


  • 2008 (1) TMI 375

    Lubricants and oils used in servicing/repairing of Aircraft would not constitute the raw material, hence not exempt u/not. 21/02-Cus. - Nuts, bolts, rivets, screws, washers, couplings etc. used in the process of servicing/repairing an aircraft engine can be treated as parts of aircraft as they are specially meant for use therein - they are therefore exempt from additional Customs duty u/not. 6/2006-C.E Re-import of repaired components for repleni....... + More


  • 2008 (1) TMI 283

    Goods exported from India for recovery of data and re-imported after recovery of the data - recovered data is stored in a new medium i.e. digital video discs (DVDs) or hard disc drive (HDD) are classifiable under 85234080 & 84717020 respectively since it is established that damaged data on DVDs & HDD is re-imported, such imported DVDs & HDD are allowed for exemption from basic custom duty & additional duties of customs under notif....... + More


  • 2007 (5) TMI 76

    Two issue arises (i) Classification of the components and parts of wind operated electricity generator imported in accordance with Project Import Regulation (ii) Exemption of additional duty - Held that (i) the said components and parts fall under Heading 98.01 (ii) Exemption allowable whole of duty leviable u/s 3(1) of CTA ....... + More


  • 2006 (8) TMI 219

    Whether on a plain reading of the text of the category (g) in column (2) against Serial No. 1 of the Table annexed to the Notification No. 38/96-Cus., dated 23-7-96 the goods specified therein which includes wool are entitled to get exemption from duty when imported into India from China through the specific Land Customs Stations and along the specified land routes mentioned therein? - Whether the category (g) in the aforesaid exemption Notificat....... + More


  • 2006 (2) TMI 196

    Whether each of the fourteen products proposed to be imported by assessee whose identifying descriptions have been enlisted in the Table in para 2 and whose technical details and representative samples have been produced by them before the Authority, is not covered by the Tariff Heading 8544 and would accordingly be appropriately classifiable under the Tariff Item 9001 10 00 of the First Schedule to the Act?....... + More


  • 2006 (1) TMI 156

    Classification of goods - Pump Units - Held that - pump units cannot come within the coverage of tariff heading 8543 whose scope have already examined in detail in earlier Ruling 2005 (11) TMI 94 - AUTHORITY FOR ADVANCE RULINGS in the applicant s case. Having regard to the functional characteristics of the two pump units we are of the view that they are a combination of optical, electronic and mechanical elements and their function is an integral....... + More


  • 2006 (1) TMI 155

    Whether Optically Post Amplifier unit (unrepeatered) proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975?....... + More


  • 2005 (11) TMI 98

    Classification of goods - Alcatel Submarine Line Terminating Equipment - Whether Alcatel Submarine Line Terminating Equipment Models prior to 1620/1626 proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975 - Held that - It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs - On a combined reading of Rules 1 and 6 o....... + More


  • 2005 (11) TMI 97

    Whether the goods namely (a) Submerged passive tilt equalizer R4, (b) Submerged Adjustable slope equalizer Unit R3 and (c) Submerged Passive Equalizer Unit R2 are individually classifiable under the Tariff Item 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975?....... + More


  • 2005 (11) TMI 96

    Classification of goods - Alcatel 1641 SX Multi-Service Metro Gateway - Whether Alcatel 1641 SX Multi-Service Metro Gateway to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975 - Held that - It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs - On a combined reading of Rules 1 and 6 of the Rules and the terms of the head....... + More


  • 2005 (11) TMI 95

    Classification of goods - Alcatel 1640 Fox - Whether Alcatel 1640 Fox proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975 - Held that - It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs - On a combined reading of Rules 1 and 6 of the Rules and the terms of the heading, sub-heading and tariff items, having reg....... + More


  • 2005 (11) TMI 94

    Whether submerged repeater, generic R4 proposed to be imported into India, is classifiable under Item No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975 ?....... + More


  • 2005 (11) TMI 93

    Classification of goods - Rheostat - Whether the Rheostat to be imported into India is classifiable under Heading No. 8533 39 of the First Schedule of the Customs Tariff Act, 1975 - Held that - From a plain reading of the heading and the tariff items it is clear that Electrical Resistors including Rheostats, other than heating Resistors, fall under Heading 8533. The sub-heading 8533 39 deals with residuary goods and tariff item 8533 39 20 specifi....... + More


  • 2005 (10) TMI 548

    ... ...
    ... ... dated 1-3-2002 as amended by Notification No. 11/2005-Cus., dated 1-3-2005. Sd/- (Somnath Pal) Member Sd/- (Justice S.S.M. Quadri) Chairman Sd/- (B.A. Agrawal) Member (Pronounced in the open Court of the Authority on this 28th day of October, 2005)


  • 2005 (10) TMI 111

    Whether Branching Unit R3, proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975 ?....... + More


  • 2005 (8) TMI 139

    Classification of the goods - Electrical static converters - Held that - Heading 8504 deals with electrical transformers, static converters (for example, rectifiers) and inductors. Sub-heading 8504 40 is in regard to static converters. The tariff item in question is a residuary entry. The goods mentioned above do not fit in any of the tariff items under sub-heading 8504 40. The items in question are essentially power converter as can be inferred ....... + More


  • 2005 (8) TMI 138

    Classification of goods - Electronic apparatus for line telephony - whether the goods proposed to be imported into India, are classifiable under Heading 8517 50 99 of the First Schedule to the Customs Tariff Act, 1975 - Held that - It is seen that the classification of the said goods by the applicant is accepted by the Commissioner in these applications - having regard to the description of the goods under consideration, the goods can appropriate....... + More


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