News Flash
  • Tender notice for hiring of vehicles for NACIN Faridabad Click Here
  • Two-Days' Training on "Enforcement of Intellectual Property Rights (IPRs)" for Group 'A' officers of CBIC on 15th & 16th April, 2019 at NACIN, Faridabad Click Here
  • Allocation of charges of Members of CBIC Click Here
  • Two-Days' Training on "Establishment & Administration" for Group 'A' officers of CBIC on 11th & 12th April, 2019 at NACIN, Faridabad- Click Here
  • Result of Customs Brokers Licensing Regulation Examination held on 15.03.2019 Click Here
  • Final Report on Two Swachhta Projects for the F.Y. 2018-19 Report | Format
  • In order to reduce illicit cultivation, Central Economic Intelligence Bureau (CEIB) has issued a Whatsapp No : 9686505002 for uploading of images of illicit cultivated area of opium and poppy by general public.
  • REQUEST FOR EMPANELMENT (RFE) Of Telecom Service Providers for Supply of 3G/4G SIM Cards to CBIC offices. Bids to be submitted till 08.04.2019 by 1:00 p.m
  • Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
  • Draft Seniority list of IRS (C&CE) officers in the grade of Joint Commissioner of Customs & Central Excise for the period 2007-08 to 2011-12 Click Here
  • NACIN, Mumbai, under aegis of Multi- Disciplinary School of Economic Intelligence (MDSEI), is conducting a two days Workshop on the topic “Analysis of GST Frauds involving Fake Invoices” on 18th and 19th March, 2019 at NACIN Complex, Mumbai.Click Here
View all

Rulings - Customs

Sr. No.

Name of the Applicant

Status of the Applicant

Question(s) on which Advance Ruling was sought

Ruing  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

7

6. M/s Middle by Celfrost Innovation Pvt Ltd Private Limited Company Whether the Applicant is eligible to avail the benefit of exemption from payment of SAD provided under Notification No. 21/2012-Cus? Ruling No. AAR/CUS/28/2016 dt 12/08/2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)  
5. M/s First Concept Production Services Pvt Ltd Resident Private Limited Company A. Whether the Applicant is eligible to claim the exemption under Notification No. 27/2002-Cus dated 01.03.2002 as amended by Notification No. 2008-Cus dated 01.03.2008 under thecategory of temporary import of leased goods? B.Whether the value stated in the Chartered Engineer’s Certificate to be provided by the Applicant at the time of import of the said Broadcasting Equipment can be the basis of Customs Valuation? C. In the alternative, whether the book value of the said Broadcasting Equipment shown in the books of accounts of BS/ foreign suppliers can be the basis of Customs Valuation? D. In the alternative, whether depreciated value of the said Broadcasting Equipment can be the basis of Customs Valuation? Ruling No. AAR/CUS/26/2016 dt. 5th August 2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)  
4. M/s Prajesh Marketing Ltd, Mumbai Public Limited Company Whether the benefit of the notification 12/2012-Cus (Sr. No. 453) is available to NSOP holder for the following categories of revenue flights proposed to be undertaken: 1) Use by the permit holder's employees/directors/investors and their family/friends, not necessarily for business purposes. 2) Charter the aircraft to group companies for use by their employees/ directors/ investors and their family/ friends, not necessarily for business purposes 3) lease the aircraft to group companies for use by their employees/directors/investors and their family/friends, not necessarily for business purposes Ruling No. AAR/CUS/ 25 /2016 dt. 22.07.16 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)  
3. M/s H&M Hennes & Mauritz Retail Private Limited, New Delhi Wholly owned subsidiary Indian Co. A.Whether the value on the invoice raised by the overseas third party manufacturer on the Applicant is the Transaction Value and on which Customs Duty is required to be paid in terms of Section 14 of the Act read with the Customs Valuation (Determination of Values of imported Goods) Rules 2007 (“Rules”)? B.Whether the Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the Applicant to H&M GBC does not qualify as payment under Rule 10 (1) (c) of the Rules or any other Rule and is not required to be added to the Transaction Value of the said goods for levy of Customs Duty under the Act read with the Rules? C.Whether the Sales and Business Support Fee paid by the Applicant to H&M GBC does not qualify as payment under Section 10 (1) (c) of the Rules or any other Rule and is not required to be added to the Transaction Value of the said goods for levy of Customs Duty under the Act read with the Rules? Ruling No. AAR/CUS/21/2016 dt 15.07.2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)  
2. M/s Samsung India Electronics Private Ltd Private Limited Company 1. 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? 2. If the correct classification of the product is under CTH 8525, then whether the Applicant is entitled to the benefit of the exemption provided under the Notification No. 25/2005? Ruling No. AAR/CUS/04/2016 dt 19/02/2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)  
1. M/s Excellent Betelnut Products Pvt. Ltd., ,
Nagpur
Private Limited Company Whether the goods sought to be imported is processed betel nut as described in the Application whether or not containing added ingredients such as food starch, spices, mulethi, flavors, perfume etc., though not containing lime or katha (catechu) or tobacco and will the resultant product be classifiable under the Chapter Heading 21069030 as food preparation? Ruling No. AAR/CUS/08/2015 issued on 07.08.2015 Hon'ble Mr. Justice V.S.Sirpurkar, Chairman Sh. S. S. Rana, Member