Orders of Customs

 

Sr. No.

Name of the Applicant

Status of the Applicant

Question(s) on
which Advance
Ruling was sought

Order  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

7

9.

M/s Oracle India pvt. limited,

3rd floor, A wing,

IFCI Towers,

61, Nehru Place,

New Delhi110019

A wholly owned subsidiary Indian company of which the holding company is a foreign company. 

Whether the determination of value of imported hardware products as per deductive  methodology is in consonance with the provisions of section 14 of the Customs Act, 1962 and Customs Valuation (Determination of Value of Imported Goods) Rules, 2007?

Orders No. AAR/Cus/06-07/2011

issued on 13.05.2011

Hon’ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

 

Mr. J.K.Batra,

(Member)

 

Mr J.Khosla,

(Member)

8.

M/s Oracle India private limited,

3rd floor, A wing,

IFCI Towers,

61, Nehru Place,

New Delhi110019

A wholly owned subsidiary Indian company of which the holding company is a foreign company. 

Whether the determination of value of imported spare parts of hardware products as per constructed cost methodology is in consonance with the provisions of section 14 of the Customs Act, 1962 and Customs Valuation (Determination of Value of Imported Goods) Rules, 2007?

Orders No. AAR/Cus/06-07/2011

issued on 13.05.2011

Hon’ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

 

Mr. J.K.Batra,

(Member)

 

Mr. J.Khosla,  (Member)

7.

1. The Commissioner of Customs,Air Cargo Complex, Sahar, Mumbai – 400 095.

2. The Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai – 400 001.

In the matter of

M/s Guthy Renker Marketing Pvt. Ltd New Delhi- 110 019.

Original Applicant:

A wholly owned subsidiary Indian company of which the holding company [M/s. Guthy Renker India (Mauritius), Port Louis, Mauritius ] is a foreign company.

Misc. Petitions by the Commissioners requesting for recall of the order passed under section 28-I (2) of the Customs Act.

Order No. AAR/Cus/04/2009

Dated 18.09.2009

Hon’ble

Mr. Justice

P. V. Reddi, Chairman and

Mr. J.K. Batra Member

6.

M/s Paradise International, 
Room No.22, 2nd Floor, Gopal Market,
Bhagirath Palace,
Delhi – 110 006.

A resident who has claimed that it  is setting up a joint venture with a non-resident

(a) “Whether the components namely Outer Shell (comprising 4 sub-parts) proposed to be imported for manufacture of Torch Light would attract Anti- Dumping Duty under Notification No. 125 / 2003 - Cus. dated 13.08.2003, wherein Anti Dumping Duty has been imposed on the Non Brass Metal Flash Light (in compact and SKD condition)?

Order No. AAR/08/Cus/2008
Dt.14.10.2008
 

Hon’ble Mr. Justice P. V. Reddi, Chairman;
Mr. A Sinha and

Mrs. Chitra Saha, Members
 

 

5

P.T.C. Switchgear

Village Moginand,

Nahan Road,

Kala- Amb

Distt. Sirmour (HP)

           

 

A resident proprietorship company

 

 

Order No.

AAR/04(Cus)

/2006

dt.02.11.2006

 

Hon’ble

Mr. Justice

 S.S.M. Quadri, Chairman

 

 

Application rejected for not making good defects / deficiencies i.e. for non-compliance.

 

4

Innoviti Embedded Solutions Pvt. Ltd.

503 & 504, Oxford Chambers,        Rustam Bagh Main Road,

Kodihally, Bangalore India – 560 017

A resident  private limited company

Classification of certain items under Customs Tariff Act 1975.

Order No.

AAR/03 (cus.)

/2006

dt.28.09.2006

Hon’ble

Mr. Justice

 S.S.M. Quadri, Chairman

 

Dr. B.A. Agrawal,  Member

Application rejected as “withdrawn”.

3

M/s Dell (India) Private Ltd, Bangalore

A Wholly owned subsidiary of M/s Dell International Inc. USA

Whether the pre-loaded software onto the computer hardware can be classified under CTH 85.24 at “nil” rate of duty under Sr. No. 157 of Notif. No. 21/2002–Cus dated 01.03.2002

 Order No.
AAR/ 02 (Cus)./2005
dt. 18.01.2005

Hon’ble Mr. Justice

 S.S.M. Quadri, Chairman

 Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 

2

M/s A-Tex (India) Private Ltd, New-Delhi

A resident Indian Co. setting up a joint venture with a foreign Co.

Rectification of mistake in Ruling No. 01/2004

Order No. AAR/Cus./07/ 2004 dt. 25.11.2004

 

Hon’ble Mr. Justice

 S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 

1

M/s Bharti Teletech Ltd., Delhi.

A resident Indian Co. setting up a joint venture with a foreign Co.

Applicability of Notfn.
No. 21/2002-Cus. Dated 01.03.2002 on ’R.F. Engine (Populated PCB) on import and Classification of Capacitors, Diodes  etc.

AAR/Cus./
04/2004 dt. 03.08.2004.

Hon’ble Mr. Justice

 S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

Application withdrawal allowed

 

 

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