Final Integrated All India Seniority List of Administrative Officers of CGST & Central Excise including Directorates for the period 01.01.2019 to 31.12.2020
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SSC CGLE 2021- Final chance for exercising options for left-out candidates
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Result of Customs Brokers Licensing Written Examination, 2023 (held on 18.03.2023)
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Circular inviting applications for engaging the services of two retired departmental officers possessing excellent drafting skills in department correspondences, etc., on contractual basis for NACIN, Bengaluru.
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|Corrigendum
Urgent review of cases of overstay while on deputation - regarding.
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| Document
Bye-elections to 01 PC in the State of Punjab and 04 ACs in the States of Odisha, Uttar Pradesh, and Meghalaya, 2023-Instructions on Election Expenditure Monitoring-Regarding.
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Online filing of AEO-LO application [Circular No. 10/2023-Customs dated 11.04.2023].
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General Elections to the Legislative Assembly of Karnataka, 2023-Deployment of Expenditure Observers-Regarding.
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WCO Call for Papers from Customs officials on Academic/Policy Research.
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Filling up of vacancies on deputation basis in various benches of CESTAT, New Delhi -reg.
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General Election to the Legislative Assembly of Karnataka, 2023- Deployment of Expenditure Observers-reg.
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Filling up of vacancies on deputation basis in NACIN, ZC, Cochin.
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Circular for filling up the posts of Superintendent/Inspector on loan basis at the Office of Commissioner (Information Technology & Compliance Verification), CBIC, New Delhi- reg.
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Attention CE&ST Tax payers: W.e.f 01.04.2023 ICEGATE will introduce Online Internet Banking channel for payment of CE & ST dues through ICEGATE e-Payment Gateway in addition to NEFT/RTGS. Please refer to Advisory No 14/2023 dated 30.03.23 at https://cbic-gst.gov.in under Home Page>ACES(CE&ST)>Advisories for ACES(CE&ST) Tax payers
Directorate General of Taxpayer Services, in association with NACIN invites you to a webinar on "e-Cash Ledger in Customs" on 31st March 2023, starting at 3:00 p.m. Please visit DGTS Mumbai YouTube Channel for live streaming.
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Annual Calendar of Departmental Examinations for the year 2023-24
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Departmental Examination for confirmation of District Opium Officer/Superintendent in Central Bureau of Narcotics (CBN), Gwalior for the year 2022-23, Date of examination 27.03.2023”
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Notice calling for suggestions/feedback from stakeholders on the draft Circular for "Launch of Exchange Rate Automation Module" (ERAM)
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General Elections to Legislative Assemblies of Meghalaya, Nagaland, and Tripura, 2023 and bye-election to 01 AC in the state of Tamilnadu, 2023-Expenditure Observers third & last visit for submission of report iv-reg
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General Elections to Legislative Assembly of Karnataka, 2023-Briefing Meeting of Expenditure Observers-reg.pdf
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Circular for calling willingness from Officers in the grade of Principal Commissioner/ Commissioner, Additional Commissioner/ Joint Commissioner and Deputy Commissioner/ Assistant Commissioner for posting to New NACIN Campus at Palasamudram, near Bengaluru-reg.
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Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.01.2019 to 31.12.2020
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Filling up of the post of Administrative Officer in the Customs & Central Excise Settlement Commission, Principal Bench, Delhi - Regarding.
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Hindi
Departmental examination for Inspectors of Central Tax: Download letter for change of date in r/o Paper-III & IV on 24.03.2023 due to Public holiday (22.03.2023)
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Engagement of two numbers of consultants in the grade of Engineer (Electrical) and Engineer (Marine) (one each) on a contract basis at NACIN, Bengaluru in connection with the setting up of Marine Training Centre @ NACIN, Palasamudram- Reg
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Immediate Attention : Download letter regarding VIVA-VOCE in departmental examination for Inspectors issued by NACIN, ZC, Kanpur alongwith Board's letter.
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Board's Letter
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, Notification No. 01/2021-Customs (N.T.) dated 04.01.2021 as amended vide Notification No,. 63/2022-Customs(N.T.) dated 20.07.2022. 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 Narendra Vishwanath Kulkarni - Customs Authority for Advance Rulings, Mumbai
(ii) Shri Samar Nanda - 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:
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.
Seeking applicability of exemption benefit in terms of SI No. 448H of Notification No. 50/17-Cus dated 30.06.2017 as amended on import of Turbochargers meant for off highway equipment.
Ruling is being kept Confidential in accordance with the ruling issued by the authority
M/s Hi Tech Print Systems, Flat No.68, Jains Adwitiya, 2 nd Floor, 3 rd Block, No.292/1, Jeevarathinam Street, K S R Nagar, Ambattur, Thiruvallur, Chennai – 600 053
Rulings is being kept confidential in accordance with the ruling issued by the authority
M/s Foxconn Technology (India) Pvt. Ltd., Sipcot Hi- Tech SEZ, Sipcot Industrial Park, Phase II, Chennai Bangalore National Highway (NH 4), Sunguvarchatram, Sriperumbudur Kanchipuram602106
Regarding seeking certainity on consistency with the principles of customs valuation under process called Transfer Price System and steering Concept (TPuS)
M/s Shahnaz Commodities Pvt. Ltd., 715, 7th Floor, Spencer Plaza, Suite 652, Mount Road, Chennai - 600002 - Reg.
Classification for the proposed import of 1) Processed API Betel-nut product known as Supari and 2) Processed Betel-nuts unflavoured chemically processed Supari in small cut-pieces (not split).
Classification of (1) Menthol Scented Sweet Supari and (2) Flavoured and coated Illaichi .
M/s RET-Tech Private Limited Field/Plot No. 26 and 26A, Golden Industrial Estate, Jawaharlal Nehru Street, Periyapanicheri Village, Chennai, Kancheepuram, Tamil Naidu- 600128
Claim exemption from BCD and IGST with respect to the import of cable laying vessel.
M/s. Schneider Electric India PrivateLimitedPlot No 324-330, L&T Electrical& Automation unit of SEIPL,KIADB Industrial Estate, HebbalHootagalli, Mysuru, Karnataka570018
27.06.2022
05.08.2022
CAAR/Mum/ARC/29/2022
Claim exemption from BCD and IGST with respect to the import of cable laying vessel.
M/s. Gulf Oil Lubricants India Ltd M I D C, 12th Road, Andheri East, Lubricants Divn In Centre 49/50, Andheri East, Rd Number 12, Marol MIDC Industry Estate,Andheri East Mumbai
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
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
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
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
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
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
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
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.
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
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
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.
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
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 BASF India Limited , The Capital , A wing 1204-C, 12Th floor, Plot no-C-70, G Block, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra- 400051.
Eligibility to import goods at concessional rate of duty under chapter heading 98010013 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with Project Import Regulations, 1986 subject to fulfillment of conditions prescribed thereunder.
M/s Multi Channel Inc, 2C-112, 2ND Cross Road, East of NGEF, Kasturi Nagar, Bangalore, Karnataka- 560043
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
*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 Amazon Wholesale India Pvt. Ltd.
02.03.2023
27.09.2023
CAAR/Del/Amazon/22/2023
Classification of Digital Media Receiver (Model no C2H4R9)Notification no 57/2017 dated 30.06.2017
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.
