customs

Sr. No. Name of the Applicant Status of the Applicant Question(s) on which Advance Ruling was sought Ruling No. and date Ruling Passed by Remarks
62

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)
61

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)
60

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)
59

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)
58

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)
57

M/s Tanuj Hydraulics Pvt Ltd Gurgaon

(Public Limited Company

What is the classification of parts of ‘Hydraulic Cylinders’, i.e. ‘Cylinders’ and ‘Barrels’ under the Customs Tariff Act, 1975?

Ruling No. AAR/CUS/15/2015 issued on 20.11.2015 Justice V.S.Sirpurkar, (Chairperson) Sh. S. S. Rana, (Member- Technical) Shri R. S. Shukla, Member (Law)
56

M/s BMW India Pvt. Ltd Gurgaon

(Wholly owned subsidiary Indian Co.)

(i) Whether the import of components / parts / sub-assemblies by the Applicant will be classified as motor vehicle under Tariff Heading 87.03 or as Completely Knocked Down (CKD) kit under Sr. No. 437 of Notification No. 12/2012-Cus., dated 17.03.2012, as amended, when six essential and critical components / parts / sub-assemblies namely, (i) engine (alongwith engine and transmission unit) (ii) axle assembly (iii) exhaust systems (iv) cooling module, (v) heating, ventilation and air conditioning unit and (vi) door panels are to be locally assembled / manufactured by approved local third party vendors? (ii) If the import of components / parts / sub-assemblies by the Applicant will not be classified as motor vehicle or as CKD kits, whether the Applicants imports will be classified under their respective headings / sub-headings of the Customs Tariff Act, 1975 or under Tariff Heading 87.08 of the Customs Tariff Act, 1975?

Ruling No. AAR/CUS/12/2015 issued on 20.11.2015 Justice V.S.Sirpurkar, (Chairperson) Sh. S. S. Rana, (Member)
55

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
54

M/s E.I. Dupont India Private Limited , Gurgaon – 122002

Wholly owned subsidiary Indian Co.

(i) Whether the applicant will be eligible for the benefit of exemption under the Notification No. 72/2005-Cus, when source classification and destination classification of the product is different and destination classification is specifically included in notification No. 72/2005? (ii) What will be the appropriate value for the purpose of Custom valuation – the First Sale Invoice (Chinese invoice to Singaporean Trader) or Second Sale Invoice (Invoice raised by Singaporean Trader to the Applicant)?

Ruling No. AAR/CUS/07/2015 issued on 24.07.2015 Hon'ble Mr. Justice V.S.Sirpurkar, Chairman Sh. S. S. Rana, Member
53

M/s Inter Globe Aviation Limited, Gurgaon

Public Limited Company

Whether the new seats that are intended to be imported for replacing the existing seats in aircraft be said to be imported for servicing, repair or maintenance of the aircraft, for claiming exemption, under condition no. 21 of the Notification No. 12/2012-Cus?

Ruling No. AAR/CUS/06/2015 issued on 24.07.2015 Hon'bleMr. Justice V.S.Sirpurkar, Chairman Sh. S. S. Rana, Member