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Sr. No.
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Name of the Applicant
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Status of the Applicant
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Question(s) on which Advance Ruling was
sought
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Ruing No. and date
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Ruling Passed by
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Remarks
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1
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2
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3
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4
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5
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6
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7
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| 6. |
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?
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Ruling No. AAR/CUS/28/2016 dt 12/08/2016
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Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
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| 5. |
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 Engineerâs 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?
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Ruling No. AAR/CUS/26/2016 dt. 5th August 2016
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Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
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| 4. |
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
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Ruling No. AAR/CUS/ 25 /2016 dt. 22.07.16
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Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
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| 3. |
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 (âRulesâ)?
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?
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Ruling No. AAR/CUS/21/2016 dt 15.07.2016
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Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
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| 2. |
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 âCTHâ) 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?
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Ruling No. AAR/CUS/04/2016 dt 19/02/2016
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Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
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| 1. |
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?
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Ruling No.
AAR/CUS/08/2015
issued on 07.08.2015
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Hon'ble Mr. Justice
V.S.Sirpurkar, Chairman
Sh. S. S. Rana, Member
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