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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 This notification has superseded the earlier Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005, which has laid down provisions regarding the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. 04/2021 (Legal) dated 19.08.2021 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 Mrs. Anamika Singh,
    Joint Commissioner
    2. Customs Authority for Advance Rulings, Mumbai Mrs. P. Vinitha Sekhar,
    Additional 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. Toyota Tsusho India Pvt Ltd Unit No N 2002, 20th Floor, World Trade Center,Brigade Gateway Campus, No 26/1, Dr. Rajkumar Road, Malleshwaram, Rajajinagar, Bengaluru- 560055 28.04.2022 16.06.2022 CAAR/Mum/ARC/19/2022 classification of spot coolers
M/s. GDPK Returnable Solutions India Private Limited, 1402, Greenscape Cyber One Plot No. 4 & 6 Sector-30A Near CIDCO Exhibition Centre, Vashi, Navi Mumbai- 400703 18.04.2022 16.06.2022 CAAR/Mum/ARC/18/2022 Temporary import/re-export of Intermediate Bulk Containers (IBCs) as reusable packing containers and its eligibility to avail duty exemption
M/s. Afcons Infrastructure Limited, Afcons House, 16 Shah Industrial Estate Veera Desai Road, Andheri (W), Mumbai-400053 10.05.2022 15.06.2022 CAAR/Mum/ARC/17/2022 Rulings is being kept confidential in accordance with the ruling issued by the authority
M/s. Audio Distribution House Pvt. Ltd . Office No. 1 & 2, Al Sabreen CHS, Kamal Apt., Near Jama Masjid, S.V Road, Bandra (West), Mumbai-400050 22.04.2022 08.06.2022 CAAR/Mum/ARC/16/2022 Classification of data projectors
M/s Compuage Infocom Ltd, D-601/602 & G-601,602 lotus corporate park,Ram mandir lane, graham firth steel compund, western express highway, goregaon (East), Mumbai-400063 11.04.2022 03.06.2022 CAAR/Mum/ARC/15/2022 Classification of Creative Touch 5- series Interactive Flat panel(IFP)
M/s Brightpoint India Pvt Ltd. 5Th floor, Building A Empire Plaza, LBS Marg, Vikhorli West, Mumbai-400083 08.03.2022 02.06.2022 CAAR/Mum/ARC/14/2022 Classification of Honeywell International Inc portable computers.
M/s Anshul Life Sciences, 401, 4th Floor, Jagdamba House, Peru Baug, Goregaon East, Mumbai 400063 30.03.2022 18.05.2022 CAAR/Mum/ARC/13/2022 Classification of Tariff Code of Product ' Pea Protein'
M/s Frizwell Agro Foods, No. 110, First Floor, Estella Gracious, Chikka Begur Road, AECS Layout, B Block, Bangalore, Karnataka- 560 068 31.03.2022 18.05.2022 CAAR/Mum/ARC/12/2022 Classification of Import of Dehydrated Dark and Seedless raisin
M/s Ingram Micro India Pvt Ltd., 5Th floor, A wing Empire Plaza, LBS Marg, Gandhi Nagar, Vikhroli West, Mumbai- 400083 11.03.2022 10.05.2022 CAAR/Mum/ARC/11/2022 Classification of various types of drones and applicable customs duty and IGST rate on the impugned devices
M/s Suraj Construction, Mahaveer Mirror Industries, Unit of Suraj Construction, No.91, Fuso House, Poonamallee High Road, Egmore, Chennai-600084 03.03.2022 10.05.2022 CAAR/Mum/ARC/10/2022 Classification of clear float glass with "absorbent layer
M/s Pairan Pyrolysis Pvt. Ltd., 8A, Kathir Nager Main Road, Kangeyam Road, Tirpur- 641604, Tamil Nadu. 25.01.2022 11.04.2022 CAAR/Mum/ARC/09/2022 Classification of Tyre Pyrolysis Oil and tyre pyrolysis recovered carbon
M/s Fermenta Biotech Ltd, A-1501, Thane one, DIL Complex, Ghodbunder road, Thane(W)- 400610. 13.01.2022 11.04.2022 CAAR/Mum/ARC/08/2022 classification of fatty substance mixture for developing aqua feed products
M/s TATA Motors Ltd, Geetanil, 13-19 Nagindas Master Road, Hutatma Chowk, Mumbai 400 001. 27.01.2022 17.03.2022 CAAR/Mum/ARC/07/2022 Classification of Differential Pressure Sensors(DPS) & Tyre Pressure Monitoring Sensors (TPMS)
M/s Amazon Seller Services Pvt. Ltd., 8TH Floor, World Trade Centre, Brigade Gateway 26/1, Dr Rajkumar Road, Malleshwaram W Bengaluru Urban, Karnataka- 560055 August,2021 18.02.2022 CAAR/Mum/ARC/06/2022 Classification of wireless Speaker device Model No- P5B83L
M/S Endress + Hauser (India) Pvt. Ltd. 7B, 7Th floor, Godrej One, Pirojshanagar Nagar, Vikhroli (East), Mumbai-400079 21.09.2021 03.02.2022 CAAR/Mum/ARC/05/2022 Classification of Deltabar Pressure Transmitters- M PMD 55
M/s Audio Distribution House Pvt. Ltd Office no.1& 2, AL Sabreen CHA Kamal Apt., Near Jama Masjid, S.V Road, Bandra (West), Mumbai-400050 20.12.2021 02.02.2022 CAAR/Mum/ARC/04/2022 Classification of Creative Touch5 series Interactive Flat Panel (IFP)
M/s Netlink ICT Pvt. Ltd. , X/24/A/B CRT Building, Jupiter Jn, Piravom Road, Oliyappuram P.O Koothattukulam, Ernakulam- 686662 30.08.2021 20.01.2022 CAAR/Mum/ARC/03/2022 Classification of GPON ONT (Gigabit Passive Optical Networks Optical Network Termination))
M/s Smartage Projects Pvt ltd, Regd office 303, star hub, bldg no-01, Near International Airport Road, Andheri (East) Mumbai- 400099 03.11.2021 19.01.2022 CAAR/Mum/ARC/02/2022 || Corrigendum Classification of I- MAS POs (Nickel Hydroxide Compound)
M/s Alvest Millennium Aviation Leasing IFSC Pvt Ltd,Unit 412,4th floor, Bldg No 14A Block 14, Brigade International Financial Centre, GIFT SEZ Gandhinagar, Gujarat-382355 18.10.2021 06.01.2022 CAAR/Mum/ARC/01/2022 Classification of Auxillary Power Unit (APU)- Off Combo Unit
M/S Audio Distribution House Pvt. Ltd office no. 1 & 2, Al sabreen CHS, Kamal APT, Near jama masjid,Mumbai-400050 01.09.2021 20.12.2021 CAAR/Mum/ARC/70/2021 Classification of data projector
M/s Chandrakala Associates,No. 19, Venkatachalam Lane,Devaraja Mudali Street, Chennai- 600003 03 .06.2020(received on 10.06.2020) 24.09.2021 CAAR/Mum/ARC/36/2021 Classification of "Clear Float Glass with Absorbent layer".
M/S VVF (India) Limited, V-41, MIDC Industrial Area, Taloja Raigad- 410208 03 .08.2021 22.12.2021 CAAR/Mum/ARC/92/2021 Classification of Fatty Alcohol Ethoxylate (1- mole, 2-mole, 7-mole)
M/S Endress + Hauser (India) Pvt. Ltd. 7B, 7Th floor, Godrej One, Pirojshanagar Nagar, Vikhroli (East), Mumbai-400079 16 .09.2021 21.12.2021 CAAR/Mum/ARC/71-91/2021 Classification of Electromagnetic Flowmeter, Thermal Mass Flowmeter,Ultrasonic Flowmeter, Vortex flowmeter, capacitance point levels measuring device
M/S Amazon seller services Pvt Ltd, 8TH floor, world Trade center, Brigade Gateway, Karnataka-560055 August 2021 08.12.2021 CAAR/Mum/ARC/68/2021 Classification for Import of 1. HDMI Digital Media Reciever [model no S3L46N] with Alexa Voice Remote Lite(1st gen) [Model no. H69A73] as a kit (Fire TV stick lite- 1st gen) 2. HDMI Digital Media Reciever [model no S3L46N] with All-new Alexa Voice Remote (Alexa Voice remote 2nd gen)[Model no. L5B83H] as a kit (Fire TV stick lite- 3rd gen) 3. Alexa Voice Remote Lite(1st gen for HDMI Digital Media Reciever)[Model no. H69A73] reffered as 'Alexa Voice Remote Lite'
M/S Audio Distribution House Pvt. Ltd office no. 1 & 2, Al sabreen CHS, Kamal APT, Near jama masjid,Mumbai-400050 01.09.2021 28.10.2021 CAAR/Mum/ARC/63/2021 Classification of data projector
M/S Amazon seller services Pvt Ltd, 8TH floor, world Trade center, Brigade Gateway, Karnataka-560055 10.08.2021 10.11.2021 CAAR/Mum/ARC/66/2021 Classification of Networking Device
M/s Afrodille Super Foods LLP, F-3, APMC Market-I Phase-II, Sector-19, Turbhe, Navi Mumbai-400705 25.08.2021 08.11.2021 CAAR/Mum/ARC/64/2021 Classification of Pumpkin Seeds
M/S Amazon seller services Pvt Ltd, 8TH floor, world Trade center, Brigade Gateway, Karnataka-560055 August 2021 11.11.2021 CAAR/Mum/ARC/67/2021 Classification of the device i.e Smart Plug
M/s Amazon Digital Services Pvt. Ltd., 8Th floor, World Trade Centre, Brigade Gateway 26/1, Dr. rajkumar Road, Malleshwaram Karnataka- 560055 10.08.2021 09.11.2021 CAAR/MUM/ARC/65/2021 Classification of Import networking device
M/s Marsap Services Pvt. Ltd., 29, Ujagar Industrial Estate, W.T.P. Road, Deonar, Mumbai - 400 088 22.07.2021 27.10.2021 CAAR/Mum/ARC/62/2021 Classification of Liquid Particle Counter
M/s Marsap Services Pvt. Ltd., 29, Ujagar Industrial Estate, W.T.P. Road, Deonar, Mumbai - 400 088 22.07.2021 13.10.2021 CAAR/Mum/ARC/61/2021 Classification of Distillation Instrument
M/s Ingram Micro India Pvt Ltd , 5th Floor A Wing, Empire Plaza, LBS Marg, Gandhi Nagar, Vikhroli West, Mumbai — 400 083 02.08.2021 12.10.2021 CAAR/Mum/ARC/60/2021 || Corrigendum Classification of data centre switch router models (DCS-7280CR2K-60-Fand DCS-7816R3-BND Series) and applicability of Sr. No. 13N of Notification No. 24/2005-Customs, dated 01.03.2005 and Sr. No. 20 of Notification No. 57/2017-Customs, dated 30.06.2017 on these devices
M/s. Amazon Digital Services Pvt. Ltd., 8th Floor,World Trade Centre, Brigade Gateway 26/1,Dr Rajkumar Road, Malleshwaram,W Bengaluru Urban, Karnataka - 560055 10.08.2021 08.10.2021 CAAR/Mum/ARC/59/2021 Classification of (i) Networking device with Model No. N3XU6S (OutdoorUnit) (ii) Networking device with Model No. N3XU5S (Outdoor Unit) (iii) Networking device with Model No.N3XU7S (Indoor Unit) (iv) Antenna (Passive) with Model No.S8RL4H (v) Antenna (Passive) with Model No. S8RI4G (vi) PoE injector with Model No.POE16R - AFG (vii) AP 23 adaptor with Model No. LA23IN and (viii) AP 23 adaptor with Model No. PA23IN and applicability of a notification issued under sub-section (1) of section 25 of the Customs Act, 1962, having a bearing on the rate of duty
M/s Ingram Micro India Pvt Ltd , 5th Floor A Wing, Empire Plaza, LBS Marg, Gandhi Nagar, Vikhroli West, Mumbai — 400 083 02.08.2021 08.10.20211 CAAR/Mum/ARC/58/2021 || Corrigendum Classification of data centre switch models (DCS-7050SX3-96YC8-F and DCS-7010T-48-F) and applicability of Sr. No. 20 of Notification No. 50/2017-Customs, dated 30.06.2017 on these devices
M/s. Amazon Seller Services Pvt. Ltd., 8th Floor, World Trade Centre, Brigade Gateway 26/1, Dr Rajkumar Road, Malleshwaram, W Bengaluru Urban, Karnataka - 560055 various dates in 2019 04.10.2021 CAAR/Mum/ARC/54-57/2021 Classification of four different devices, namely, Audio Receiver (Echo Link) having model no. SXP16E, Audio Transceiver and Amplifier (Echo Link Amp) having model no. K9Y29E, Media Transmission Device (Echo Auto) having model no. BP39CN, and Echo Flex having model no. C77A68.
ECI Telecom Ltd.,7th Floor North Side, Empire Plaza 1,Lal bahadur Shastri Marg, Vikhroli West, Mumbai, Maharashtra – 400 083. Email: Sajeet.Shivashankaran@rbbn.com 31.07.2020 30.09.2021 CAAR/Mum/ARC/32/2021 Ruling given on Ground of "Non-prosecution"
Tenny Jose Ltd.,VI/412A, 8th Museum Cross Lane,Chembukayu, Thrissur, Kerala – 680 020.Email: sudheer.kn@tennyjose.com 02.09.2019 30.09.2021 CAAR/Mum/ARC/31/2021 Ruling given on Ground of "Non-prosecution"
M/s Gemini Edibles & Fats India Pvt. Ltd.,Freedom House, No. 8-2-334/70 & 71,Opposite SBI Executive Enclave, Road No. 5, Banjara Hills, Hyderabad, Telangana – 500 034. Email: priya@gefindia.net 15.07.2019 30.09.2021 CAAR/Mum/ARC/30/2021 Ruling given on Ground of "Non-prosecution"
M/s Siemens Healthcare Pvt. Ltd.,Unit No. 9A, 9th Floor, North Tower,Godrej One, Pirojshanagar, Eastern Express Highway,Vikhroli East, Mumbai, Maharsathra – 400 079. Email: saurabh.arora@siemens-healthineers.com 26.07.2019 30.09.2021 CAAR/Mum/ARC/29/2021 Ruling given on Ground of "Non-prosecution"
Toyota Kirloskar Motor Pvt. Ltd.,Plot No.1, Bidadi Industrial Area,Ramnagar District, Bidadi, Karnataka- 562109. Email: arun@toyota-kirloskar.co.in, veeresh_prasad@toyota-kirloskar.co.in 15.05.2019 30.09.2021 CAAR/Mum/ARC/28/2021 Ruling given on Ground of "Non-prosecution"
M/s HP India Sales Pvt. Ltd.,No. 24, Salarpuria Arena, Hosur Main Road, Audgodi, Bangalore, Karnataka- 560 030. Email: ravi_shankar2@hp.com 01.08.2018 30.09.2021 CAAR/Mum/ARC/27/2021 Ruling given on Ground of "Non-prosecution"
M/s. Yaga Technologies Pvt. Ltd.,C-12/1/B, 3rd Floor, ECCOMPLEX,Kushaiguda, ECIL, Hyderabad, Email: azhar@yagatek.com 26.07.2018 30.09.2021 CAAR/Mum/ARC/26/2021 Ruling given on Ground of "Non-prosecution"
M/s. Sigma- Byte Computers Pvt. Ltd.,H-11/12, Paragon Centre, Pandurang Budhkar Marg,Worli, Mumbai, Maharashtra- 400013. Email: alkesh@sigma-byte.com 29.06.2018 30.09.2021 CAAR/Mum/ARC/25/2021 Ruling given on Ground of "Non-prosecution"
M/s. Agro Tech Foods Ltd.,31, Sarojini Devi Road,Secunderabad-500003.Email: vishal.maroo@atfoods.com , Arijit.datta@atfoods.com 20.06.2018 30.09.2021 CAAR/Mum/ARC/24/2021 Ruling given on Ground of "Non-prosecution"
M/s. Gabriel India Limited,29th Milestone, Pune Nasik Highway, Village Kuruli, Pune – 410501. Email: rajendran.arunachalam@gabriel.co.in 31.05.2018 30.09.2021 CAAR/Mum/ARC/23/2021 Ruling given on Ground of "Non-prosecution"
M/s. Synthite Industries Limited,Tammavaram Road, Medarametala,P.O. Prakaam (Dist.), Andhra Pradesh- 523212. Email: ninan@synthite.com 08.02.2018 30.09.2021 CAAR/Mum/ARC/22/2021 Ruling given on Ground of "Non-prosecution"
M/s. Greenlight Planet India Pvt Ltd,10th floor, Nehru Centre, Dr Annie Besant Road,Worli, Mumbai - 400018. Email: amitesh@greenlightplanet.com 06.10.2017 30.09.2021 CAAR/Mum/ARC/21/2021 Ruling given on Ground of "Non-prosecution"
M/s. LA TIM METAL & INDUSTRIES Ltd.,201, Navkar Plaza, Bajaj Road, Vile Parle West,Mumbai - 400056. Email: accounts@latimmetal.com 03.03.2017 30.09.2021 CAAR/Mum/ARC/20/2021 Ruling given on Ground of "Non-prosecution"
M/s. S.K. Industries,Yashijjwal, Civil Lines - 2, Opposite Janata College, Chandrapur, Maharashtra - 442201. Email: skindustries064@gmail.com 28.06.2016 30.09.2021 CAAR/Mum/ARC/19/2021 Ruling given on Ground of "Non-prosecution"
M/s Torrecid India Pvt Ltd,304/305, Ahri Krishna Building,Andheri Link Road, Opp Fun Republic, Andheri(West), Mumbai, Maharashtra - 400 053.Email: jcosta@torrecid.com , dinesh.agrawal@khaitanco.com 31.03.2016 30.09.2021 CAAR/Mum/ARC/18/2021 Ruling given on Ground of "Non-prosecution"
M/s Data Card India Pvt Ltd, B-302, Flexcel Park, S.V. Road,Next to 24 Karat Multiplex, Jogeshwari West, Mumbai, Maharashtra – 400 102.Email: asiapacific@datacard.com 16.05.2013 30.09.2021 CAAR/Mum/ARC/17/2021 Ruling given on Ground of "Non-prosecution"
M/s Skechers South Asia Private Ltd, 803 & 804, 8th Floor, Fulcrum, B-Wing, Hiranandani Business Park, CTS No.48, Sahar Road, Next to Hyatt Regency, Andheri East, Mumbai - 400099. 26.07.2020 (received on 29.07.2020) 30.09.2021 CAAR/Munr/ARC I 37 12021 Applicable rate of Integrated Goods and Services Tax (IGST) on import of footwear having a sale value not exceeding Rs.1000 per pair.
M/s Steelcase Asia Pacific Holdings India Private Limited, Pune 27.05.2021 18.08.2021 CAAR/Mum/ARC/33/2021 Classification of chair having swivel seat with variable height adjustment.
M/s Uwas Recycler LLP, Indore 14.06.2021 27.08.2021 CAAR/Mum/ARC/35/2021 Classification of mill processed non-alloy ferrous waste metal goods wound in a coil
Sh. Sunil Chandrana 07.06.2021 25.08.2021 CAAR/Mum/ARC/34/2021 Classification of formulated Gamma Glutamylcysteine
M/s Flextronics Technology India Private Limited 09.05.2021 12.08.2021 CAAR/Mum/ARC /32/2021 Classification of import components required for assembly of flowmeter "Sensus iPERL smart meter
M/s Apple India Pvt Ltd 01.04.2021 10.06.2021 *21.06.2021 (Corrigendum) CAAR/Mum/ARC/14/2021 Import of Apple Homepods
M/s Ingram Micro India Private Limited 22.04.2021 25.06.2021 CAAR/Mum/ARC/15/2021 Import of Tello Drone with/without camera(Entertainment & learning drone), AGRAS T16 Drone(Agricultural spraying Drone), Mavic 2 Drone ( Digital Video Transmission Drone)
M/s BASF India Ltd. 24.03.2021 04.06.2021 CAAR/Mum/ARC/13/2021 Import and trading of animal feed/supplements of Vitamin Premixes, Carotenoids,Organic Acids, Clay/Glycinates/Omega 6/other under Heading 23.09 of Customs Tariff Act
M/s Ingram Micro India Private Limited 21.04.2021 09.07.2021 CAAR/Mum/ARC/18/2021 Import of Handsfree Android Tablet Class Wearable Computer Brand: RealWear Models No : HMT-1, HMT-1Z1 (Head Mounted Tablet devices)
M/s. King Kaveri Trading Company 24.03.2021 02.07.2021 CAAR/Mum/ARC/16/2021 Import of parts of Axle for trailers falling under Tariff Item 8716 90 10 of the first schedule in Customs Tariff Act 1975
M/s SKY IMPEX 15.04.2021 02.07.2021 CAAR/Mum/ARC/17/2021 Import of Synthetic Rubber in Primary Form
M/s GDPK Returnable Solutions India Pvt Ltd 11.05.2021 12.07.2021 CAAR/Mum/ARC/19/2021 Classification of Intermediate Bulk Containers
M/s Endress + Hauser (India) Pvt. Ltd. 27.04.2021 12.07.2021 CAAR/Mum/ARC/20-31/2021 Import ofCorolis flowmeter with order code Cubemass C100, C300, C500
Corolis flowmeter with order code Dosimass
Corolis flowmeter with order code Promass A100, A200, A300 and A500
Corolis flowmeter with order code Promass E100, E200,E300 and E500
Corolis flowmeter with order code Promass F100, F200 and F500
Corolis flowmeter with order code Promass H100, H300 and H500
Corolis flowmeter with order code Promass I100, I300 and I500
Corolis flowmeter with order code Promass O100, O300 and O500
Corolis flowmeter with order code Promass X300 and X500
Corolis flowmeter with order code Promass P300 and P500
Corolis flowmeter with order code Promass Q300 and Q500
Corolis flowmeter with order code Promass S100, S300 and S500
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


DETAIL OF ORDERS ISSUED BY CAAR, Mumbai

Name of Applicant Date of Application Date of Order Order No. Subject on which Order given
M/s Multi Channel Inc, 2C-112, 2ND Cross Road, East of NGEF, Kasturi Nagar, Bangalore, Karnataka- 560043 03.02.2022 08.03.2022 CAAR/Mum/ARC/13/2022 Order on grounds of "Matter already pending before an officer of Customs"
M/s Amazon Seller Services Pvt. Ltd., 8TH Floor, World Trade Centre, Brigade Gateway 26/1, Dr Rajkumar Road, Malleshwaram W Bengaluru Urban, Karnataka- 560055 August,2021 17.02.2022 CAAR/Mum/ARC/003-12/2022 Order on grounds of "Awaiting Decision of the Hon'ble Delhi High Court"
M/s Jabil Circuit B-26, MIDC Industrial Area Ranjangaon, Taluka- Shirur, Pune, Maharashtra- 412220 -- 15.02.2022 CAAR/Mum/ARC/02/2022 Order on grounds of "Non- prosecution"
M/s Allanasons Pvt Ltd, Allana House, 04 Allana Road, Colaba, Mumbai - 400001 -- 10.02.2022 CAAR/Mum/ARC/01/2022 Order on grounds of "Non- prosecution"
M/S Amazon seller services Pvt Ltd, 8TH floor, world Trade center, Brigade Gateway, Karnataka-560055 August 2021 13.12.2021 CAAR/Mum/ARC/01/2021 Order in respect of Fire TV Stick

*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 Shreedhra Agro LLP 04.02.2022 22.06.2022 CAAR/Del/Shreedhra/07/2022 Classification of Betel Nut
M/s Nuttish Exim India Pvt Ltd 15.04.2021 02.05.2022 CAAR/Del/Nuttish/06/2022 Rulings is being kept confidential in accordance with the ruling issued by the authority
M/s Sharp Business System (India) Pvt Ltd 08.10.2021 19.04.2022 CAAR/Del/Sharp/05/2022 Classification of LCD monitors and applicability of Notification.
M/s Harmony Plastics Pvt Ltd 09.04.2021 31.01.2022 CAAR/Del/Harmony/04/2022 Classification of HDPE woven fabric un-laminated/laminated
M/s Amazon Wholesale India Pvt Ltd 10.09.2021 27.01.2022 CAAR/Del/Amazon/03/2022 Classification of Fire TV Stick 4K Max
M/s Evans Consoles Corporation 21.07.2021 13.01.2022 CAAR/Del/Evans/02/2022 Classification of consoles
M/s G.G. Enterprises 03.07.2021 10.01.2022 CAAR/Del/G.G. Enterprises/01/2022 Classification of parts of electronic toy cars
M/s UBS Exports International Pvt Ltd 09.09.2021 20.12.2021 CAAR/Del/UBS Exports/23/2021 Classification of Betel Nut
M/s P.G. International 29.07.2021 26.11.2021 CAAR/Del/PG International/22/2021 Classification of Betel Nut
M/s Vaibhav Enterprises 29.07.2021 21.10.2021 CAAR/Del/Vaibhav/21/2021 Classification of Betel Nut
M/s Spraytec India Ltd 09-07-2020 05.10.2021 CAAR/Del/Spraytec/20/2021 Classification of Aaerosol Valve
M/s Volvo Auto India Pvt. Ltd 14.05.2021 10.09.2021 CAAR/Del/Volvo/19/2021 Classification of imported CKD kits
M/s Amazon Wholsale India Private Limited 12.03.2021 10.08.2021 CAAR/Del/Amazon/18/2021
Corrigendum
Classification of Fire TV Cube and IR Extender Cable.
M/s Amazon Wholesale India Private Limited 12.03.2021 20.07.2021 CAAR/Del/Amazon/17/2021
Corrigendum
Classification of Echo Family Devices and applicability of notification.
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
Corrigendum
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
Corrigendum
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 | corrigendum dt. 18.08.2021 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

  • Summary Personal Hearing for Legacy Applications for Advance Rulings.Click here

  • *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 ORDERS ISSUED BY CAAR, NEW DELHI

    Name of Applicant Date of Application Date of Order Order No. Subject on which Order given
    M/s Gecko Motors Pvt Ltd 18.01.2022 21.04.2022 CAAR/Del/GECKO/03/2022 Withdrawal of application.
    M/s Syrotech Networks Private Ltd 07.10.2021 21.04.2022 CAAR/Del/Syrotech/04/2022 Withdrawal of application.
    M/s Gee Pee Mica Enterprises 18.01.2022 21.04.2022 CAAR/Del/Gee Pee Mica/05/2022 Rejection of application.
    M/s Aggarwal Laminates Pvt Ltd 18.01.2022 21.04.2022 CAAR/Del/Aggarwal Laminates/06/2022 Rejection of application.
    M/s Isha Exim 06.05.2016 31.03.2022 CAAR/Del/Isha Exim/02/2022 Representation of Customs Chennai-II against Advance Ruling dated 31.03.2017.
    M/s Indian Compressors Ltd 16.08.2017 11.01.2022 CAAR/Del/Indian Compressors/01/2022 Order issued without pronouncing Ruling
    M/s Zimplistic Pvt Ltd 27.07.2021 20.12.2021 CAAR/Del/Zimplistic/12/2021 Withdrawal of the application
    M/s Microsoft Corporation India Pvt Ltd 03.09.2012 29.11.2021 CAAR/Del/Microsoft/10/2021 Closure of application
    M/s S.K.B Overseas Corporation 22.05.2017 29.11.2021 CAAR/Del/S.K.B Overseas/11/2021 Closure of application
    M/s Amazon Wholesale India Pvt Ltd 05.03.2018 11.11.2021 CAAR/Del/Amazon/9/2021 Withdrawal of the application
    M/s Amazon Wholesale India Pvt Ltd 09.04.2021 01.11.2021 CAAR/Del/Amazon/8/2021 Withdrawal of the application
    M/s India Luxco Retail Private Limited 15.09.2015 27.10.2021 CAAR/Del/India Luxco/06/2021 Withdrawal of the application
    M/s Ceragem India Pvt Ltd 19.10.2015 28.10.2021 CAAR/Del/Ceragem/07/2021 Withdrawal of the application
    M/s Sunanda Polymers 05.09.2017 20.10.2021 CAAR/Del/ Sunanda/05/2021 Closure of application
    M/s Kinect Power Pvt Ltd 04.05.2018 20.10.2021 CAAR/Del/Kinect Power /04/2021 Closure of application
    M/s Om Computronix 03.12.2018 20.10.2021 CAAR/Del/Om Computronix/03/2021 Closure of application
    M/s LG Electronics India Private Limited 01.06.2018 13.08.2021 CAAR/Del/L.G.Electronics/01/2021 Withdrawal of the application
    M/s Amazon Wholesale India Private Limited 12.03.2021 24.08.2021 CAAR/Del/Amazon/02/2021 Modification petition