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CUSTOMS AUTHORITY FOR ADVANCE RULINGS

The statutory provisions relating to advance rulings in matters relating to Customs are contained in Chapter V-B of the Customs Act, 1962 . The said chapter V-B was substantially amended vide Finance Act, 2018.

              The Finance Act, 2018, inter alia, inserted a new section 28EA relating to ‘Customs Authority for Advance Rulings’, which empowers the Central Board of Indirect Taxes and Customs (CBIC) to appoint officers of the rank of Principal Commissioner of Customs or Commissioner of Customs as Customs Authority for Advance Rulings by way of notification.

              The amended section 28M provided that the Customs Authority for Advance Rulings shall follow such procedure as may be prescribed. Pursuant thereto, CBIC has notified Customs Authority for Advance Rulings Regulations, 2021 vide Notification No. 01/2021-Customs (N.T.) dated 04.01.2021. This notification has superseded the earlier Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005, which has laid down provisions regarding the jurisdiction, application form and procedure, in relation to Customs Advance Rulings under the Act.


  • In exercise of the aforesaid powers, CBIC vide notification No.102/2020 – Customs (N.T.) dated 23.10.2020 has notified two posts of Principal Commissioner/Commissioner (Customs Authority for Advance Rulings) at New Delhi and Mumbai. Pursuant thereto, CBIC vide Office Order No. 152/2020 dated 22.12.2020 has appointed following officers as Customs Authority for Advance Rulings:
                  (i) Shri Manas Ranjan Mohanty - Customs Authority for Advance Rulings, Mumbai
                  (ii) Shri Vijay Singh Chauhan- Customs Authority for Advance Rulings, New Delhi
  • CBIC vide Office Order No. 01/2020 (Legal) dated 09.02.2020, as amended vide Office Order No. 03/2021 (Legal) dated 12.04.2021 has notified the contact details of the two authorities in terms of regulation 6(3) of the Customs Authority for Advance Rulings Regulations, 2021. The details are as below:


    S.No. CONTACT DETAILS
    1. Customs Authority for Advance Rulings,
    Delhi 5 th Floor, NDMC Building, Yashwant Place,
    Satya Marg, Chanakyapuri,
    New Delhi-110021.
    Phone 011-26117895
    E-mail: cus-advrulings.del@gov.in
    2. Customs Authority for Advance Rulings,
    Mumbai New Custom House, Ballard Estate, Mumbai-400001.
    Phone 022-22757750/51
    E-mail: cus-advrulings.mum@gov.in
  • CBIC vide Office Order No. 02/2020 (Legal) dated 09.02.2020 has notified the details of secretaries of the Customs Authorities for Advance Rulings, Delhi and Mumbai as below:

    S.No. AUTHORITY SECRETARY
    1. Customs Authority for Advance Rulings, New Delhi Shri A.K. Sapra,
    Deputy Commissioner
    2. Customs Authority for Advance Rulings, Mumbai Shri Ashok Kumar III,
    Assistant Commissioner
  • Customs Authorities for Advance Rulings, New Delhi and Mumbai have started functioning. The authorities have also started issuing rulings in respect of such applications that have been transferred from the erstwhile Authority for Advance Rulings to the new Customs Authority for Advance Rulings, New Delhi and Mumbai in terms of section 28-F (3) of the Act, read with regulation 31 of CAAR Regulations, 2021, besides receiving and processing applications filed before the authorities under section 28-H of the Act in accordance with the procedure laid down under Chapter VB of the Customs Act, 1962 read with the Customs Authority for Advance Rulings, Regulations, 2021.
  • The jurisdiction of the two authorities shall be determined in terms of the address provided by the applicant while making the application, as detailed below.

    S.No. Customs Authority for Advance Rulings. Jurisdiction to hear applications for Advance Rulings (State-wise and Union territory-wise, etc.).
    1 Customs Authority for Advance Rulings, Delhi. Jammu & Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttar Pradesh, Delhi, Haryana, Uttarakhand, Bihar, Jharkhand, West Bengal, Andaman and Nicobar Islands, Sikkim, Odisha, Rajasthan, Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura and Ladakh. Applicants providing an address other than that within the territory of India.
    2 Customs Authority for Advance Rulings, Mumbai. Andhra Pradesh, Telangana, Karnataka, Kerala, Lakshadweep, Puducherry, Tamil Nadu, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Goa, Madhya Pradesh and Chhattisgarh.
  • In terms of section 28E (c), an applicant for seeking advance ruling can be any person:(i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992; or(ii) exporting any goods to India; or(iii) with a justifiable cause to the satisfaction of the authority.
  • The questions on which advance rulings can be sought are specified in section 28H as follows:
    (a) classification of goods under the Customs Tariff Act, 1975;
    (b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;
    (c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act;
    (d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;
    (e) determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 and matters relating thereto;
    (f) any other matter as the Central Government may, by notification, specify.

    HOWEVER, proviso to section 28-I (2) ibid provides that the authority shall not allow the application where the question raised in the application is –
    (a) already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court; or
    (b) the same as in a matter already decided by the Appellate Tribunal or any Court.
  • Section 28 J ibid provides that the advance ruling pronounced by the authority shall be binding only –
    (a) on the applicant who had sought it;
    (b) in respect of any matter referred to in sub-section (2) of section 28H;
    (c) on the Principal Commissioner of Customs or Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant.
  • In accordance with the provisions of Chapter VB of the Customs Act, 1962 read with the Customs Authority for Advance Rulings Regulations, 2021, an application for advance ruling shall be made before the jurisdictional authority in Form CAAR-1. The format of CAAR-1 is available at departmental website, under the web link
    CAAR Regulations, 2021
    CAAR Forms 1, 2 and 3
  • The procedure on receipt of the application for advance ruling are detailed in section 28-I ibid and regulation 8 of the Customs Authority for Advance Rulings Regulations, 2021.

DETAIL OF RULINGS ISSUED BY CAAR, MUMBAI

Name of Applicant Date of Application Date of Ruling Ruling No. Subject on which Ruling given
M/s Sharik Salim Zaveri 09.03.2020 01.06.2021 CAAR/Mum/ARC/12/2021 Classification of Betel Nut
M/s. ELG India Private Limited 11.03.2020 24.05.2021 CAAR/Mum/ARC/11/2021 Classification for import of Stainless Steel Scrap
M/s Bhagwan Corporation 17.03.2020 20.05.2021 CAAR/Mum/ARC/9&10/2021 Classification of Betel Nut
M/s. BMG Corporation 17.03.2020 20.05.2021 CAAR/Mum/ARC/9&10/2021 Classification of Betel Nut
M/S. SRG Enterprises 24.02.2020 29.04.2021 CAAR/Mum/ARC/5&6/2021 Classification of Betel Nut
M/S Sym Company 24.02.2020 29.04.2021 CAAR/Mum/ARC/5&6/2021 Classification of Betel Nut
M/s Larsen & Toubro Ltd. – Construction Heavy Civil Infrastructure Division 11.05.2020 27.04.2021 CAAR/Mum/ARC/4/2021 Classification of Tunnel Boring Machine
M/s. Samreen, International Pvt.Ltd, 31.12.2020 15.03.2021 CAAR/Mum/ARC/3/2021 Classification of Betel Nut
M/s. Sandvik Mining & Rock Technology India Private Limited 15.12.2020 11.03.2021 CAAR/Mum/ARC/2/2021 Classfication of Underground Mining Truck
M/s. Dow Agro Sciences India Pvt. Ltd., Mumbai 10.12.2020 05.03.2021 CAAR/Mum/ARC/1/2021 Classification of Biopesticides

*Date of application refers to the date of receipt of complete application after removal of deficiencies, if any. Further, in the case of applications transferred from erstwhile Authority of Advance Rulings, the date of receipt refers to the date on which letter from the applicant communicating continued their interest in obtaining advance ruling, from Customs Authority for Advance Rulings was received.

DETAIL OF RULINGS ISSUED BY CAAR, NEW DELHI

Name of Applicant Date of Application Date of Ruling Ruling No. Subject on which Ruling given
M/s Exor Overseas 19.04.2021 16.07.2021 CAAR/Del/Exor/16/2021 Classification of Betel Nut
M/s Amazon Wholesale India Pvt. Ltd. 12.03.2021 05.07.2021 CAAR/Del/Amazon/15/2021 Classification of Fire TV Stick (Lite 1st Gen/3rd Gen) and Alexa Voice Remote (1st Gen/2nd Gen).
M/s Amazon Wholesale India Pvt. Ltd. 12.03.2021 28.06.2021 CAAR/Del/Amazon/14/2021 Classification of Alexa voice remote (3rd Gen) & applicability of Notification
M/s Amazon Wholesale India Pvt. Ltd. 12.03.2021 24.06.2021 CAAR/Del/Amazon/13/2021 Classification of Smart Plug & applicability of Notification and classification of Wireless Speaker Device
M/s Shri Tirupati Balaji Overseas 15.03.2021 14.06.2021 CAAR/Del/Tirupati/12/2021 Classification of Betel Nut
M/s Sarveshwari Industries 10.03.2021 04.06.2021 CAAR/Del/Sarveshwari/11/2021 Classification of Betel Nut
M/s The NUT Co. 05.03.2021 04.06.2021 CAAR/Del/The Nut/10/2021 Classification of Betel Nut
M/s Naman Agri Impex Pvt. Ltd. 01.03.2021 31.05.2021 CAAR/Del/Naman Agri/09/2021 Classification of Betel Nut
M/s Inspiration Idea, Innovation & Productions Pvt. Ltd. 01.03.2021 31.05.2021 CAAR/Del/Inspiration/08/2021 Classification of Preparation of essential oil
M/s Morchhadi Traders 01.03.2021 31.05.2021 CAAR/Del/Morchhadi/07/2021 Classification of Betel Nut
M/s Cosmos International 01.03.2021 31.05.2021 CAAR/Del/Cosmos Int/06/2021 Classification of Betel Nut
M/s Great Nut Impex Pvt. Ltd. 23.02.2021 20.05.2021 CAAR/Del/Great Nuts/05/2021 Classification of Betel Nut
M/s Perfect Trading Co. 25.02.2021 20.05.2021 CAAR/Del/Perfect/04/2021 Classification of Betel Nut
M/s Star Spices 23.02.2021 16.04.2021 CAAR/Del/Star Spices/03/2021 Classification of Betel Nut
M/s Globe Impex 04.02.2021 23.03.2021 CAAR/Del/Globe Impex/02/2021 Classification of Betel Nut
M/s Dry Nut Enterprises 16.12.2020 16.03.2021 CAAR/Del/Dry Nut/01/2021 Classification of Betel Nut

*Date of application refers to the date of receipt of complete application after removal of deficiencies, if any. Further, in the case of applications transferred from erstwhile Authority of Advance Rulings, the date of receipt refers to the date on which letter from the applicant communicating continued their interest in obtaining advance ruling, from Customs Authority for Advance Rulings was received.