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• 2011 (5) TMI 832
  

  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 adopted for the purposes of determination and value of goods under the provision of the Customs Act, 1962 - applicant is already in the business of import of software and provides services to its clients in India. The applicant has also imported some kind of computer hardware for its own use; it has not been marketing any computer hardware in the country. Computer hardware refers to different kinds of computers and their parts and components which are classified under different entries of the Customs Tariff Schedule. The applicant proposes to import and sell computer hardware and also provide support services - Held that:- activity of import has taken place but term activity should not be interpreted in a narrow sense, applicant is not eligible to seek a ruling on its proposed business activity. The applications are therefore not maintainable and are rejected

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• 2011 (5) TMI 134
  

  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 proposed to be imported by the applicant - the applicant has revised the HSN classification of the goods which they intend to import and sell in India and therefore there were no disputed classifications - Decided in the favour of the assessee

  Regarding exemption - whether the applicant can be said to have fulfilled the conditions specified against Serial No.10 by furnishing a duty exemption certificate obtained by it from the HAL in the form described in the application - As a result of the amendment, imports by State Governments were taken out of the scope of the said exemption, whereas Public Sector Undertakings (PSUs) under the Ministry of Defence or sub-contractors of such PSUs were allowed to import goods under the said notification - The exemption shall apply only if the certificate contains the prescribed information and is signed by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Defence.

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