Rulings of 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

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

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

Can duty free clearance of accessories namely-Tags labels etc for Ready Made Garments (RMG) be allowed under notification No. 21/2002, dated 1/3/2002. from the Customs bonded ware house of the applicant to the eligible exports who are otherwise allowed to import the same duty free.

Ruling No.
AAR(CUS)/01/2004
dt. 16.03.04

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Dr. K.N. Chaturvedi, Member

Mr. Somnath Pal, Member

R.O.M. Application rejected Vide Order No. AAR/Cus./07/2004 dt. 25.11.2004

M/s Sony India (P) Ltd. Delhi.

Wholly owned subsidiary of a foreign Co.

Whether the concessional rate of Customs duty of 5%. provided in Sl.No.110 of Notification No. 25/99-Cus dated 28.2.99 will be applicable to the imported Panel AG Assembly (PAGA).

Ruling No.
AAR(CUS)/02/2004
dt. 13.04.04.

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Dr. K.N. Chaturvedi, Member

Mr. Somnath Pal, Member

M/s Permalite Electricals (P) Ltd., Delhi.

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

Whether the sealed Coated tube with filament will be covered under Notification No. 138/2002 dated. 10/12/2002, imposing anti-dumping duty on Compact Fluorescent lamps (CFL) originating or exported, from Hong-Kong/China.

Ruling No. AAR(CUS)/
03/2004

dt. 13.05.04

Hon’ble Mr. Justice
S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

M/s Bloomberg Data Services (I) Pvt. Ltd, Mumbai.

Wholly owned subsidiary of a foreign Co.

Classification of ‘Flat Panel (Monitor)’ which would be used as output unit of a Computer.

Ruling No.
AAR/CUS/04/2004 dt. 28.10.04

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Bloomberg Data Services (I) Pvt. Ltd, Mumbai.

Wholly owned subsidiary of a foreign Co.

Classification of ‘’ Key Boards” which would be used with a Computer.

Ruling No.
AAR/CUS/05/2004 dt. 28.10.04

Hon’ble Mr. Justice
S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

6 to 10

M/s Alcatel India Ltd.
Plot No. 25,
Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Ruling No.AAR/ 02-06 (Cus)./2005
dt. 23.08.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

11 to 13

M/s Alcatel
India Ltd.
Plot No. 25,
Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Ruling No.AAR/07-09 (Cus)./2005
dt. 30.08.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Rheostat to be imported into India is classifiable under Heading No.8533 39 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.AAR/ 11
(Cus)./ 2005
dt. 30.08.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Bayerische Motoren Werke
Aktiengesellschaft
(in short “BMW AG”)
Petuelring 130
80788 Munich, Germany

A Non-resident Company setting up a joint venture with another non- resident company viz. M/s BMW Holding BV, a Company incorporated under the laws of The Netherlands

Whether the import of car parts, listed at Annexure III, would be considered as import of completely knocked down (‘CKD’) unit, eligible to the concessional rate of customs duty of 15% being covered by Entry 344 of CTH No. 8703(1) of Notification No. 21/2002-Cus. Dated March 1, 2002 as amended by Notification No. 11/2005-Cus., dated 1-3-2005?

Ruling
No.AAR/ 12
(Cus)./2005
dt. 28.10.2005

Majority Opinion by:

Hon’ble
Mr. Justice S.S.M. Quadri,
Chairman

and

Dr. B.A. Agrawal, Member

Minority Opinion by:

Mr. Somnath Pal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Rheostat to be imported into India is classifiable under Heading No.8533 39 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.AAR/ 13 (Cus)./2005
dt.10.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether Submerged Repeater Generic R4 proposed to be imported into India, is classifiable under heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.
AAR/ 14 (Cus)./2005
dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

18 to 20

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

(a) Application No. AAR-44(Cus)/13/2005 – Whether Submerged passive tilt equalizer R4 proposed to be imported into India is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Act, 1975” (apparently a printing error for Customs Tariff Act, 1975).

(b) Application No. AAR-44(Cus)/12/2005 – Whether Submerged Adjustable slope equalizer Unit R3 to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975.

(c) Application No. AAR-44(Cus)/11/2005 – Whether Submerged Passive Equalizer Unit R2 proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.
AAR/15-17 (Cus)./2005
dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Alcatel 1660 SMC Optical Multi-Services Node to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.
AAR/ 18 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Alcatel 1650 SMC Optical Multi-Service Node to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.AAR/ 19 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether 1640 Dense Wavelength Division Multiplexer Node to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.
AAR/ 20
(Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the 1686 WM Wavelength Division Multiplexing Telecommunication equipment to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975”

Ruling No.AAR/ 21 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Alcatel 1670 SM Optical Multi-service Metro Core Mode to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975

Ruling No.AAR/ 22 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether Alcatel 1641 SX Multi-Service Metro Gateway to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.AAR/ 23 (Cus)./2005

dt. 06.10.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether Alcatel 1640 Fox proposed to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.AAR/ 24 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Alcatel 1678 Metro Core Connect proposed to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975

Ruling No.AAR/ 25 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Alcatel Light Manager-1626 proposed to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975

Ruling No.AAR/ 26 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,

Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Submerged Line Terminating Equipment 1620 proposed to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975

Ruling No.AAR/27 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether Alcatel Submarine Line Terminating Equipment Models prior to 1620/1626 proposed to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.AAR/28 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether the Alcatel Single Wavelength Transponder to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.

Ruling No.AAR/29 (Cus)./2005

dt. 24.11.2005

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether Remote Optically Pumped amplifier Jointing Box Housing proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975(

Ruling No.AAR/01 (Cus)./2006

dt. 05.01.2006

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

Whether Optically Post Amplifier Unit-( Unrepeatered) proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule

Ruling No.AAR/02 (Cus)./2006

dt. 05.01.2006

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

(i) Whether Remote Pump (Unrepeatered) proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

(ii) Whether Raman Pump Unit-(Unrepeatered) proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

Ruling No.AAR/03-04 (Cus)./2006

dt. 05.01.2006

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd. Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

(i) Whether 1696 Optinex Metro Span Telecommunication Equipment proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

(ii) Whether Alcatel 1696 Optical Amplifier Card proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

Ruling No.AAR/05-06 (Cus)./2006

dt. 05.01.2006

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd.
Plot No. 25, Sector 18
Gurgaon-122015

A Wholly owned subsidiary of M/s Alcatel

(i) Whether Alcatel SPC Communications Unit proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

(ii) Whether Alcatel Electrical Interface unit proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

(iii) Whether Alcatel Alarm unit proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

(iv) Whether Alcatel Alarm Concentrator unit proposed to be imported into India ,is classifiable under Heading No. 8517 5099 of the first Schedule of the Customs Tariff Act,1975

(v) Whether Alcatel Part Equipped Logic Shelf proposed to be imported into India ,is classifiable under Heading No. 8517 90 of the first Schedule of the Customs Tariff Act,1975

(vi) Whether Alcatel Earth Protector proposed to be imported into India ,is classifiable under Heading No. 8517 50 of the first Schedule of the Customs Tariff Act,1975

(vii) Whether Alcatel Alarm Unit No 2 proposed to be imported into India ,is classifiable under Heading No. 8517 50 of the first Schedule of the Customs Tariff Act,1975

Ruling No.AAR/07-13 (Cus)./2006

dt. 05.01.2006

Hon’ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Alcatel India Ltd.
Plot No. 25, Sector 18,
Gurgaon122015

A Wholly owned subsidiary of M/s Alcatel

Whether the telecommunication cables of the types proposed to be imported by the applicant are classifiable under Tariff Item 8544 70 90 of the First Schedule to the Customs Tariff Act, 1975 (in short the Act)

As per the applicant, telecommunication cables of the following description are involved in the below mentioned applications:

Sl. No.	Application No.	Description of goods
1.	1/2005	Submarine Telecommunication Cable OALC7
2.	2/2005	Submarine Telecommunication Cable OALC6
3.	3/2005	Submarine Telecommunication Cable OALC5
4.	4/2005	Submarine Telecommunication Cable OALC4
5.	5/2005	Submarine Telecommunication Cable URC4
6.	6/2005	Submarine Telecommunication Cable URC3
7.	8/2005	Submarine Telecommunication Cable URC2
8.	9/2005	Submarine Telecommunication Cable URC1
9.	24/2005	Terr Telecom Cable –Rodent Prot Non Metallic (2-96 Fibre)
10.	25/2005	Terr Telecom Cable-LAP (2-192 Fibre)
11.	26/2005	Terr Telecom Cable-Fibre & Copper Quad (2-48 or 50-72 Fibre)
12.	27/2005	Terr Telecom Cable-Non metallic (2-36 Fibre)
13.	28/2005	Terr Telecom Cable-Rodent Prot LAP (4-24 Fibre)
14.	29/2005	Terr Telecom Cable-Indoor Arm LAP (4-24 Fibre)

Ruling No.

AAR / 14-27

(Cus)./2006

dt. 28.02.2006

Hon’ble Mr. Justice
S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

Mr. Akash Jain, 130,Rishabh Vihar,
Delhi - 110092

An Indian resident

“(a) Are we allowed to import through these stations in view of notification no. 63/94?

(b) If we import wool from these stations, i.e. Gunji in Uttranchal or Village Namgaya Shipkila in H.P., will we get the benefit of duty free import under notification no. 38/96?

(c) Is there any limitation under these notification regarding the actual user of the goods so imported. Means, if we import duty free wool from these station, can we sell the surplus in open market, if so desired?”

Ruling No. AAR/28(Cus)/2006
dt. 29.08.2006

Hon’ble Mr. Justice
S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal, Member

M/s Enercon (India) Limited,

Mumbai-400053

A joint venture company in collaboration with Enercon GmbH of Germany

“1. Whether the goods detailed in Exhibit “J” which are proposed to be imported by the Applicants and which are required by the applicants for proposed Independent Power Project (not for captive consumption) by harnessing the wind energy described in Annexure II & Exhibit “I” will be eligible for classification under Customs Tariff Heading 9801?

2. (a) Whether the said goods referred to in Question No. 1 above will be eligible for exemption from basic customs duty in excess of 5% under Serial No. 399 (iv) of customs notification No. 21/2002-cus dated 01.03.2002?

(b) Whether the said goods referred to in question No. 1 will be eligible for exemption from the whole of the additional duty of customs under section 3(1) of the Customs Tariff Act, 1975 by virtue of serial No. 84, list 5, item 13 of Central Excise notification No. 6/2006-CE dated 01.03.2006?

(c) Whether the said goods referred to in Question No. 1 will be eligible for exemption from the whole of the additional duty of customs under section 3(5) of the Customs Tariff Act, 1975 by virtue of serial No. 11 of custom exemption notification No. 20/2006-cus dated 01.03.2006?”

Ruling No. AAR/01(Cus)/2007

Dt.15.05.2007

Hon’ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha and Mrs. Chitra Saha, Members

M/s One Stop Airline MRO Support Private Limited,

202-206, Tolstoy House,
Tolstoy Marg
New Delhi-110001

A private limited company incorporated in India under the Companies Act, 1956. Its foreign collaborators are stated to be German Companies by name Lufthansa Technik Immobelien – und Verwaltungsgesellschaft mbH ,Germany.

The applicant has classified his proposed business activities under following four heads and seeks advance ruling on the questions as mentioned below each of these four heads:-

New Business No. 1 : Setting up an engine maintenance, repair and overhaul shop (for short ‘Engine MRO Shop’) in India for servicing the aircraft belonging to Indian airline companies operating scheduled air transport/air cargo services.:

Q. No. 1.

(a)

Whether import of all kind of temporary materials and consumables, such as lubricants, oils, greases, and similar goods that are used directly or indirectly in the process of servicing an engine and does not retain its identity or are consumed in the process of servicing an engine would be exempt from payment of Basic Customs duty under Entry No. 348 of Notification No. 21/2002-Cus dated March 1, 2002 (as amended)?

(b)

Whether import of all kind of temporary materials and consumables such as nuts, bolts, rivets, screws, clamps, couplings, joints, angles, and similar goods that are used directly or indirectly in the process of servicing an engine and are incorporated/injected into the goods that are being repaired including those that may be spoilt or wasted during the process of such servicing would be exempt from payment of Additional Customs duty under S,3(1) of Customs Tariff Act read with Entry No. 54B of Notfn. No. 6/2006-CE dated March 1, 2002 (as amended)w? This question and other similar questions have been slightly recast by giving reference to S, 3(1) of Customs Tariff Act.

Q. No. 2:-

In relation to the same business activity :

(a)

Whether re-import of engine modules necessary for provision of the services to Indian airline companies would be exempt from payment of Basic Customs duty under Entry 346D of Notification Number 21/2002-Cus dated March1, 2002 (as amended)?

Alternately

Whether re-import of engine modules necessary for provision of the services to Indian airline companies would be exempt from payment of Basic Customs duty under Entry 348 of the Notification Number 21/2002-Cus dated March 1, 2002 (as amended)?

(b)

Whether re-import of engine modules necessary for provision of the services to Indian airline companies would be exempt from payment of Additional Customs duty under Entry 54B of Notification No. 6/2006-CE dated March 1, 2006 (as amended)?

New Business No. 2 : Setting up an Engine MRO Shop in India for servicing the aircraft belonging to foreign airline companies operating scheduled air transport service/air cargo service.

Question No.3:

(a)	Whether re-import of engine modules necessary for provision of the services to Foreign airline companies would be exempt from payment of Basic Customs duty under Entry 346D of Notification Number 21/2002-Cus dated March 1, 2002 (as amended)?
(b)	Whether re-import of engine modules necessary for provision of the services to Foreign airline companies would be exempt from payment of Additional Customs duty under Entry 54B of Notification Number 6/2006-CE dated March 1, 2006 (as amended)?

New Business No.3:- Importation of aircraft components by the applicant for subsequently providing them to pre-identified airline companies for a fee. This business is broadly described as ‘Home Base Services’. Here also, the customer airlines operate the aircraft as scheduled air transport service or air cargo service.

Question No.4 :-

(a)	Whether Importation of the components by the Applicant for subsequent provision of the same to the pre-identified airlines in India would be exempt from payment of basic Customs duty under Entry 346D of Notification Number 21/2002-Cus dated March 1, 2002 (as amended)?
(b)	Whether Importation of the components by the applicant for the said purpose would be exempt from payment of additional Customs duty under Entry 54B of Notification No.6/2006-CE dated March 1, 2006 as amended?

New Business No. 4:- Importation of aircraft components for setting up a regional pool in India for the purpose of providing the same to the airline companies operating scheduled air transport/air cargo services, for a fee.

Question No.5:-

In relation to Importation of aircraft components by the Applicant for Setting up a Regional Pool in India for providing aircraft components to Airlines.

(a)	Whether importation of the components by the applicant for subsequent provision of the same to the airline (Initial Stocking in the Regional Pool) would be exempt from payment of Basic Customs duty under Entry 346D of Notification Number 21/2002-Cus dated March 1, 2002 (as amended)?
(b)	Whether importation of the components by the Applicant for subsequent provision of the same to the airline (initial stocking in the Regional Pool) would be exempt from payment of Additional Customs Duty under Entry 54B of Notification Number 6/2006-CE dated March 1, 2006 (as amended)?
(c)	Whether importation of the component by the Applicant for subsequent lease to a foreign airline in India (drawn from the Regional Pool) during AOG (aircraft on ground) situation and in emergency exceptional situation, for replacement of unserviceable part by the airline would be exempt from payment of Basic Customs Duty under Entry 346D of Notification Number 21/2002-Cus dated March 1, 2002 (as amended)?
(d)	Whether importation of the component by the Applicant for subsequent lease to a foreign airline in India (drawn from the Regional Pool) during AOG situation and in emergency exceptional situation, for replacement of unserviceable part by the airline would be exempt from payment of Additional Customs duty under Entry 54B of Notification Number 6/2006-CE dated March 1, 2006 (as amended)?
(e)	Whether importation of the component by the Applicant for subsequent sale on an exceptional basis (drawn from the Regional Pool) to an airline in India for replacement of unserviceable part by the airline would be exempt from payment of Basic Customs duty under Entry 346D of Notification Number 21/2002-Cus dated March 1, 2002 (as amended)?
(f)	Whether importation of the component by the Applicant for subsequent sale on an exceptional basis (drawn from the Regional Pool) to an airline in India for replacement of unserviceable part by the airline would be exempt from payment of Additional Customs duty under Entry 54B of Notification Number 6/2006-CE dated March 1, 2006 (as amended)?

Question No.6:-
In relation to re-import of repaired components by the Applicant for subsequent provision of these to airlines as Regional Pool :

(a) Whether re-importation of the repaired components by the Applicant for subsequent provision of the same to the airline via release to the Regional Pool would be exempt from payment of Basic Customs duty under Entry 346D of Notification Number 21/2002-Cus dated March 1, 2002 (as amended)?

(b) Whether re-importation of the repaired components by the Applicant for subsequent provision of the same to the airline via release to the Regional Pool would be exempt from payment of Additional Customs duty under Entry 54B of Notification Number 6/2006-CE dated March 1, 2006 (as amended)?”

Ruling No. AAR/02/Cus/2008
Dated 21.01.2008

Hon’ble
Mr. Justice
P. V. Reddi, Chairman;
Mr. A Sinha and
Mrs. Chitra Saha, Members

M/s Agilent Technologies India Pvt.Ltd.,

Tirupati Plaza, Plot No.11, Sector - XI,
2^nd Floor, Dwarka,
New Delhi- 110 075

A wholly owned subsidiary Indian company of M/s Agilent Technology, Europe B.V., Netherlands

(a) “What is the Customs Classification of Agilent Technologies Product No. E 4443 A, Spectrum Analyzer when imported into India?

(b) What is the Customs Classification of Agilent Technologies Product No. E 4447 A, Spectrum Analyzers when imported into India?”

Ruling No. AAR/06/Cus/2008

Dt.18.11.2008

Hon’ble Mr. Justice P. V. Reddi,
Chairman;
Mr. A Sinha and
Mrs. Chitra Saha,
Members

M/s AES Chattisgarh Energy Pvt. Ltd., 8th Floor, Block-B, Vatika Towers, Sector-54, Gurgaon – 122 002, Haryana

A wholly owned subsidiary of the foreign company – AES India Holdings (Mauritius).

“1. Whether or not the applicant is eligible to import goods for the purposes of the captive coal mine, the dedicated coal transportation system, the dedicated water transportation system and the dedicated power evacuation system under the proposed project under a complete customs duty exemption under entry 400 of Notification 21/2002-Cus, or a concessional rate of customs duty under Entry 399 of Notification 21/2002-Cus? “

Ruling No. AAR/08(Cus)/2008Dt.19.12.2008

Hon’ble Mr. Justice P. V. Reddi, Chairman;
Mr. A Sinha and Mrs. Chitra Saha, Members

M/s Guthy Renker Marketing Pvt. Ltd Level 5, Incube Business Center, 18, Nehru Place,

New Delhi- 110 019.

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

a. What is the classification of the four

individual products namely Proactiv

Solution Revitalizing Toner, Proactiv

Solution Renewing Cleanser, Proactiv

Solution Repairing Lotion and Proactiv

Solution Refining Mask?

b. Whether CVD is required to be paid at the time of import of the Category-I products on a value determined under Section 4 or Section 4A of the Central

Excise Act, 1944?

c. Whether CVD is required to be paid at the time of import of Category-II Products on a value determined under Section 4 or Section 4A of the Central Excise Act, 1944?

Ruling No. AAR/3/Cus/2009

Dated 18.09.2009

Hon’ble

Mr. Justice

P. V. Reddi, Chairman and Mr. J.K. Batra Member

M/s H.D. Motor Company India Private Ltd

1105, Ashoka Estate,

24 Barakhamba Road,

New Delhi-110001

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

Whether the import of motorcycle in the form of components, parts and sub-assemblies, proposed to be imported by the applicant, would constitute import of motorcycles in Completely Knocked Down form and as such would be eligible for concessional rate of basic customs duty at the rate of 10% provided under Entry 345 of Notification No. 21/2002-Cus, dated 1^st March 2002(as amended)?

AAR/Cus/02/2010

Dated 27^th July, 2010

Hon’ble Mr. Justice P.V.Reddy, Chairman

Mr. J.K. Batra, Member

Mr. J. Khosla Member

47.

M/s Enercon (India) Limited,

Mumbai-400053

A joint venture company in collaboration with Enercon GmbH of Germany

Whether the goods sought to be imported i.e., specially designed Transformer for Wind operated Electricity Generator E53/ E-48 (800 KW) which is being manufactured by the applicant will be eligible for exemption from the whole of the additional duty of Customs under serial No. 84, list 5, item no. 13 of the central Excise notification No. 06/2006 CE dated 01.03.06 .

Ruling No.

AAR/CUS/02/2011

issued on 18.03.2011

Hon’ble

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

Mr. J.K.Batra,

(Member)

Mr. J.Khosla, (Member)

48.

M/s Xerox India Ltd.,

Block One, 5^th & 6^th Floor, Vatika Business Park, Sector 49, Sohna Road,

Gurgaon-122018 (Haryana)

India

A joint venture company in India

1. In those cases where the Applicant makes a categorical declaration on the outer packing of the said products — “Not Meant for Retail SaIes”, —- can the Applicant pay additional customs duty on a value determined under Section 4 of the Central Excise Act, 1944 i.e. on the basis of the ‘transaction value’ of the goods, and ignoring the MRP on the packing of the product (which may be done to comply with internal business guidelines)?

2. Would the Applicant be exempt from paying Special Additional Duty under Section 3(5) of the Customs Tariff Act, 1976 for transactions covered under Question No.1 above?

Vide Ruling No.

AAR/CUS/04 /2011

issued on 08.04.2011

Hon’ble

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

Mr. J.K.Batra,

(Member)

Mr. J.Khosla, (Member)

49.

M/s Amsafe Services India Private Limited, Bangalore

Wholly owned subsidiary Indian Co.

Whether the import and supply of aircraft parts & ground handling equipment to Hindustan Aeronautics Ltd., are classifiable under heading 8803 of the Customs Tariff and eligible for exemption under Notification No. 39/96-Cus dated 23.07.1996?

Vide Ruling No.

AAR/CUS/05 /2011

issued on 13.05.2011

Hon’ble

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

Mr. J.K.Batra,

(Member)

Mr. J.Khosla, (Member)

50.

M/s Arteco Coolants India Pvt. Ltd.,

Pune

A Wholly owned subsidiary Indian Co. of M/s Arteco NV, Belgium

Classification of super concentrate under the Customs Act, when imported into India for the manufacture of antifreeze coolant?

Ruling No.

AAR/CUS/01/2012

issued on 27.01.2012

Hon’ble Mr. Justice P.K.Balasubramanyan, (Chairman)

Mr. Y.G.Parande,

(Member)

<< Back

CBEC Home >>