News Flash
  • Last date for filing FORM GSTR-3B for December, 2017 extended till 22nd January, 2018.
  • “Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018 .” click here
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
View all

Rulings - Customs

Sr. No.

Name of the Applicant

Status of the Applicant

Question(s) on which Advance Ruling was sought

Ruing  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

7

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? 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)  
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 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)  
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 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)  
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 (“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)  
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 “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)  
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? Ruling No. AAR/CUS/08/2015 issued on 07.08.2015 Hon'ble Mr. Justice V.S.Sirpurkar, Chairman Sh. S. S. Rana, Member