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Rulings

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

1

2

3

4

5

6

7

1 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
2 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  
3 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
 
4 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  
5 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 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   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  
14 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  
15 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
 
16 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  
17 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  
21 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  
22 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  
23 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  
24 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  
25 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  
26 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  
27 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  
28 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  
29 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  
30 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  
31 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  
32 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  
34 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  
35 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  
36 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  
37 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  
38 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    
39 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  
 
40 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
 
41 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  
42 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
 
 
43 M/s  Agilent Technologies India  Pvt.Ltd., Tirupati Plaza, Plot No.11, Sector - XI,
2nd 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
 
44 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
 
45 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
46 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 1st March 2002(as amended)?  

AAR/Cus/02/2010

Dated 27th 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, 5th & 6th 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)     -
51. M/s GE India Industrial Private Limited , Gurgaon A Wholly owned subsidiary Indian Co. of M/s GE Holding Luxembourg & Company Sarl, Luxembourg Whether the goods stock transferred by the Applicant from the SEZ unit to its DTA unit would be eligible for exemption from the payment of SAD under Notification No. 45 / 2005-Cus dated May 16, 2005? Ruling No. AAR/CUS/01/2013 issued on 27.05.2013 Hon'ble Dr. Justice Arijit Pasayat,(Chairperson)   Mr. Y.G.Parande, (Member) -
52. M/s Amazon Seller Services Private Limited , Bangalore A Wholly owned subsidiary Indian Co. i)  Whether the Kindle Devices proposed to be imported by the Applicant are classifiable under Tariff Item 8543 70 99? (ii)  Whether the Kindle Devices proposed to be imported by the Applicant are eligible for exemption under Notification No. 25/2005 - Cus dated 01.03.2005 at S.No. 26? Ruling No. AAR/CUS/01/2015 issued on 15.05.2015   Hon'ble Mr. Justice V.S.Sirpurkar, Chairman Sh. S. S. Rana, Member    
53. M/s Inter Globe Aviation Limited, , Gurgaon Public Limited Company Whether the new seats that are intended to be imported for replacing the existing seats in aircraft be said to be imported for servicing, repair or maintenance of the aircraft, for claiming exemption, under condition no. 21 of the Notification No. 12/2012-Cus? Ruling No. AAR/CUS/06/2015 issued on 24.07.2015 Hon'bleMr. Justice V.S.Sirpurkar, Chairman Sh. S. S. Rana, Member  
54. M/s E.I. Dupont India Private Limited ,
Gurgaon - 122002
Wholly owned subsidiary Indian Co. (i) Whether the applicant will be eligible for the benefit of exemption under the Notification No. 72/2005-Cus, when source classification and destination classification of the product is different and destination classification is specifically included in notification No. 72/2005?
(ii) What will be the appropriate value for the purpose of Custom valuation - the First Sale Invoice (Chinese invoice to Singaporean Trader) or Second Sale Invoice (Invoice raised by Singaporean Trader to the Applicant)?
Ruling No.
AAR/CUS/07/2015
issued on 24.07.2015
Hon'ble Mr. Justice
V.S.Sirpurkar, Chairman
Sh. S. S. Rana, Member
 
55. 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  
56. M/s BMW India Pvt. Ltd.,,
Gurgaon
(Wholly owned subsidiary Indian Co.) (i) Whether the import of components / parts / sub-assemblies by the Applicant will be classified as motor vehicle under Tariff Heading 87.03 or as Completely Knocked Down (CKD) kit under Sr. No. 437 of Notification No. 12/2012-Cus., dated 17.03.2012, as amended, when six essential and critical components / parts / sub-assemblies namely, (i) engine (alongwith engine and transmission unit) (ii) axle assembly (iii) exhaust systems (iv) cooling module, (v) heating, ventilation and air conditioning unit and (vi) door panels are to be locally assembled / manufactured by approved local third party vendors?
(ii) If the import of components / parts / sub-assemblies by the Applicant will not be classified as motor vehicle or as CKD kits, whether the Applicants imports will be classified under their respective headings / sub-headings of the Customs Tariff Act, 1975 or under Tariff Heading 87.08 of the Customs Tariff Act, 1975?
Ruling No. AAR/CUS/12/2015 issued on 20.11.2015 Justice V.S.Sirpurkar, (Chairperson) Sh. S. S. Rana, (Member)  
57. M/s Tanuj Hydraulics Pvt. Ltd.,,
Gurgaon
(Public Limited Company) What is the classification of parts of 'Hydraulic Cylinders', i.e. 'Cylinders' and 'Barrels' under the Customs Tariff Act, 1975? Ruling No. AAR/CUS/15/2015 issued on 20.11.2015 Justice V.S.Sirpurkar, (Chairperson) Sh. S. S. Rana, (Member- Technical)
Shri R. S. Shukla, Member (Law)
 
58. 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)  
59. 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)  
60. 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)  
61. 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)  
62. 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)  

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

1

2

3

4

5

6

7

25.

M/S TT
Recycling Management
India Private Limited,

Karnataka

Resident Private Limited Company 1) Whether produced 'blended metal scrap' can be classifiable under Chapter 7204 49 00 of the Central Excise Tariff Act, 1985?
2) Whether processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty under the provision of the Central Excise Act, 1944?
Ruling No.
AAR/CE/19/2015
dt.15.07.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

24.

M/s Nucleus
Software Exports Limited,
New Delhi

Resident Public Limited Company Whether the activity of loading of business software in the Nucleus Device by the Applicant constitutes manufacture under Central Excise Law? Ruling No.
AAR/44/CE/18/2016
dt.15.07.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

23.

M/s Dhunseri
Petrochemicals ltd

Public Limited Company Whether in the facts and circumstances of the present case, the process of crushing of coal amount to manufacturing activity in the context of Central Excise Act 1944 and whether the applicant is liable to pay Excise Duty on the clearance of crushed coal from its factory? Ruling No.
AAR/CE/15/2016
dt.13.05.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

22.

M/s Amazon
Wholesale (India)

Private Limited Company "Whether the specific activities proposed to be undertaken by the Applicant viz assortment, packing, wrapping, folding, inspection, cleaning, stickering, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?" Ruling No.
AAR/CE/05/2016
dt.19.02.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

21.

M/s Amazon
Seller Services

Private Limited Company "Whether the specific activities proposed to be undertaken by the Applicant viz inspection, testing, installing batteries, cleaning, lint brushing, deodorizing, re-fitting, touching-up, re-stitching, debudding and correction, folding, ironing and hanging, protective stickering, polishing, coating, tagging, inserting warranty cards, moister absorbing tables and offering freebies, activities in relation to eyewear, tagging, placing goods in the original box / pack, replacing shoe laces, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?" Ruling No.
AAR/CE/06/2016
dt.19.02.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

20.

M/s Lakhani
Footwear Pvt. Ltd.,

Plot No. 11,
Sector-11, IIE, Sicdul,
Haridwar

Resident Private Limited On expansion of the proposed activity in the present unit i.e. establishing of Haridwar Plant-II by the applicant in the same premises whether the benefit of notification No. 50/2003-C.E. dated 10.06.2003 will be available to the goods manufactured i.e. footwear in their Plant-II Haridwar? Ruling No.
AAR/CE/09/2016
issued on 11.03.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

19.

M/s Indus Towers
Limited,
Gurgaon – 122002

(Public Limited Company) (i) “Whether in the facts and circumstances of the Applicant’s case, the activities of repair and maintenance proposed to be undertaken by the Applicant amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944.”
(ii) “Whether in the facts and circumstances of the case and in the event the aforesaid activities of repair and maintenance amount to manufacture, then the basis for arriving at value for purpose of Excise duty under the Central Excise Act, 1944 and Rules made thereunder.”
(iii) “Whether in the facts and circumstances of the case, the Applicant is eligible to avail CENVAT credit of Excise duty under the Central Excise Act, 1944 /Additional duty of Excise under Sec 3(1) of the Customs Tariff Act, 1975 paid on parts and spares used for the replacement of the defective ones and Service Tax paid on inspection, certification, engineering services etc. for the aforesaid repair and maintenance activities and claim set off against the output service tax paid for rendering of passive infrastructure services by the Applicant to its customers”.
Ruling No.
AAR/CE/03/2016
issued on 22.01.2016
Justice V.S. Sirpurkar
()Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

18.

M/S USUI Susira International Private Limited,

Chennai

Wholly owned subsidiary Indian Co.

Whether the activity of bending, assembling and inspection of imported end-formed tubes would amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944?

Ruling No.

AAR /CE/14/2015

issued on 20.11.2015

Justice V.S. Sirpurkar

(Chairperson)

 

Shri S. S. Rana

(Member- Technical)

 

Shri R. S. Shukla,

Member (Law)

 

17.

M/s International Institute of Diamond Grading and Research India Pvt. Ltd.,

Mumbai

Wholly owned subsidiary Indian Co.

Whether or not the proposed activity to be undertaken i.e. grading and inscription of diamonds by applicant company would amount to manufacture under Central Excise Legislation?

Ruling No.

AAR /CE/11/2015

issued on 18.09.2015

Justice V.S. Sirpurkar

(Chairperson)

 

Shri S. S. Rana

(Member)

 

16.

M/s ELG India Private Limited Mumbai                                                

 

A Wholly owned subsidiary Indian Co. of ELG International Holding B.V., Quebecstraat 7, Haven Nr. 4515, 3197 K.L. Botlek Rotterdam, Netherlands

Whether the activity of processing of various grade of scrap to manufacture blended stainless steel scrap proposed to be carried out by the applicant by way of procurement / receipt of materials, radioactivity check, grade wise sorting, cutting / shredding / crushing and sizing of oversize material, Bundling, Briquetting and Blending qualify as "manufacture" and the applicant is required to obtain registration under the Central Excise Act, 1944 and liable to pay Excise duty?

Ruling No.

AAR/ CE/02/2013

issued on 07.08.2013

Hon'ble Dr. Justice Arijit Pasayat,

(Chairman)

 

Mr. Y.G.Parande,

(Member)

 

 

 

15.

M/s Amazon Seller Services Private Limited

Bengaluru

A Wholly owned subsidiary Indian Co. of M/s Amazon Asia Pacific Resources Pvt. Limited, Singapore

Whether the activities, which Applicant proposes to undertake in its warehouse ( viz assortment, packing and stickering etc.), amount to manufacture for the purpose of Central Excise Act, 1944 and therefore liable to Central Excise duty?

Ruling No.

AAR/ CE/04/2012

issued on 24.08.2012

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

 

Mr. Y.G.Parande,

(Member)

 -

14.

M/s MMTC-PAMP Private Limited ,

New Delhi - 110016

 

A joint venture company in collaboration with MKS Holding BV, Amsterdam, Netherlands

    1    Whether the process proposed to be employed by the Applicant amounts to manufacture or job work under the Central Excise Law?

    2    If it amounts to 'manufacture', would it be subject to the levy of Central Excise Duty in terms of the Central Excise Act, 1944 and the Central Excise Tariff Act, 1985?

 

Ruling No.

AAR/44/C.Ex./03/2012 issued on 01.06.2012

Hon'ble

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

 

Mr. Y.G.Parande,

(Member)

 

 -

13.

M/s Danone Food & Beverages India Private Limited ,

Gurgaon - 122002

                                   

 

Wholly owned Indian subsidiary company of a foreign company  M/s Danone Asia PTE Limited, Singapore

(i) What is the classification of the fermented milk product, namely "Yum Creamy" and non-fermented milk based beverage namely "Yum Chusky", proposed to be manufactured by the Applicants?

 

(ii) Whether the exemption under Notification No. 1/2011-CE dated 01.03.2011,provided in respect of "flavoured milk of animal origin" falling under Tariff Item 2202 90 30 of the Central Excise Tariff Act, 1985, shall be available to the Applicants in relation to the non-fermented milk based beverage namely, "Yum Chusky"?

Ruling No.

AAR/44/CE/02/2012 issued on 23.03.2012

Hon'ble

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

 

Mr. Y.G.Parande,

(Member)

 

 

-

12.

M/s Delta Power Solution India Private Limited ,

Plot No. 28,

Sector-34, EHTP,

Gurgaon,

Haryana -122001

 

                                               

 

Wholly owned Indian subsidiary company of a foreign company M/s DET International Holding Limited, Cayman Island and DET Video Technology Ltd., Tortola, British Virgin Islads.

1. Whether the activity of making & supply of battery banks comprising of imported battery cells and domestically purchased some components like cabinets, connectors, stand and  cable etc. amounting to trading or manufacturing ?

2. Excise classification of battery bank assembled in a rack with connectors and whether a manufacturer excise invoice can be raised for its clearance?

Ruling No.

AAR/07/CE/2011

issued on 30.09.2011

Hon'ble

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

 

Mr. Y.G.Parande,

(Member)

 

 

-

11

M/s Enercon (India) Limited ,

  Mumbai-400053

A joint venture company in collaboration with Enercon GmbH of Germany

whether the goods sought to be manufactured and / or procured / sourced from another manufacturer and / or supporting manufacturer i.e. specially designed Transformer for Wind operated Electricity Generator E-53 / E-48 (800KW) will be eligible for exemption from the whole of the Central Excise duty under serial No. 84, list 5, item no.13 of the Central Excise notification  No. 06/2006 CE dated 01.03.2006?

Ruling No.

AAR/CE/01/2011

issued on 18.03.2011

Hon'ble

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

 

Mr. J.K.Batra,

(Member)

 

Mr. J.Khosla,                                     (Member)

 

10.

M/s Lapp India Pvt. Ltd. 98, J&K , Jigani Industrial Area,Phase-II, Bangalore South - 560105

A wholly owned subsidiary of a foreign company - M/s Lapp Holding Asia PTE Ltd., Singapore

"Whether the activity of cutting specified varieties of cables received by the applicant into prescribed lengths, testing thereof and packaging amounts to manufacture in terms of clause (f) of section 2 of the Central Excise Act, 1944 read with note 6 of Section XVI of the First Schedule to the Central Excise Tariff Act, 1985?"

Ruling No. AAR/CE/05/2009 Dt.19.11.2009

 

Hon'ble Mr. Justice P.V. Reddi ,Chairman

Mr. J.K. Batra , Member

Mr. J. Khosla , Member

 

9

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.

Question 1. Whether the activities of labelling(including declaration of MRP) of individual containers namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask at applicant's factory amounts to manufacture under the excise law?

 

Question 2. 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?

 

Question 3. Whether the activities of labelling of the individual products, putting of the product literature into the kits, packing of the individual products into Proactiv Solution Kit-I and Proactiv Solution Kit-II, labelling including declaration of MRP on the kits at applicant's factory amounts to manufacture under the excise law?

 

Question 4. What is the classification of the Proactiv Solution Kit-I and Proactiv Solution Kit -II ?

 

Question. 5. Whether the four individual products namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask as well as the Proactiv Solution Kit-I and Kit-II containing four/three individual products to be cleared from the applicant's factory will be assessed to excise duty under Section 4 or Section 4 A of the Excise Act?

 

Question 6. In case the activities mentioned at (a) and (c) above amount to manufacture, whether the applicant can take credit of CVD & SAD paid on the imported inputs and capital goods, excise duty paid on the indigenous inputs & capital goods and service tax paid on input services under Rule 3 of the Credit Rules? Whether the credit can be utilized for the payment of excise duty on the final products (kits or individual products)?

Ruling No. AAR/C.Ex/04/ 2009

Dated 18.09.2009

Hon'ble

Mr. Justice

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

8

M/s CS India Steel Private Limited

Hangarakatta, Balekudru village P.O., 

Balekudru, Udupi taluk,

Udupi - 576218,

Karnataka

A wholly owned subsidiary Indian company of the foreign company, Central Industry Group NV, Netherlands.

Whether the steel plates proposed to be manufactured by the applicant is classifiable under chapter sub heading 8906 90 00 or under chapter sub-heading 7326 90 80 of the Central Excise Tariff.

Ruling No. AAR/01/CE/2009

Dt.13.02.2009

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

 

7

M/s Royal Energy Limited New Era House, Mogul,       Matunga (West) Mumbai-400 016

A company incorporated in India which is  setting up a joint venture with a non-resident company, namely M/s Emerging Asia Clean Energy Fund, Netherlands

What is the duty payable on a product which is a blend of 60% by weight of bio-diesel and 40% by weight of petro-diesel ?  As this blend falls under CETH 2920 9058, it should attract the duty applicable on bio-diesel.

Ruling No. AAR/07/CE/2008

Dt.11.12.2008

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

 

6.

M/s Lhoist India Private Limited

DBS House, Prescott Road,

Fort  

Mumbai-40000

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

"For the purposes of Central Excise laws of India read with the Central Excise Tariff Act, 1985, what should be the classification with respect to the finished product (i.e. high purity burnt Lime) proposed to be manufactured by the Applicant under the process enumerated in the facts contained in Annexure I."

Ruling No. AAR/02(CE)/2007

Dt.30.08.2007

 

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

 

5.

M/s Surbhi Industries

A-4, Nebula Apartments, Nr Grand Bhagwati Hotel Bodakdev Ahmedabad-380015

 

A partnership firm formed due to a joint venture  between a resident & non-resident

1.          Whether the Proposed Product i.e. Indian Mouth Freshener to be manufactured will be classified as "Pan Masala" under CETSH 2106.9020"

 

2.          In case the answer of the first question is in affirmative then whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED], Special Excise Duty [SED], National Calamity Contingent Duty [NCCD], Additional Duty of Excise on Pan Masala [AED (Pan Masala)] and Education Cess on the aggregate of duties discharged through Account Current [PLA] after Mandatory utilization of available CENVAT Credit under the CENVAT Credit Rules, 2002 at the end of the month, are eligible for exemption and refund as envisaged in Notification 56/2002-CE dated 14.11.02 as amended 

Ruling No.

AAR/31(CE)/2006

dt.05.12.2006

 

Hon'ble

Mr. Justice

 S.S.M. Quadri, Chairman

 

Dr. B.A. Agrawal,  Member

 

4

M/s Bell Packaging (India) Pvt. Ltd.

3, Raj Niketan,

Opp. Sahyadri State Guest House

B.G. Kher Marg,

Mumbai - 400 006                                                     

 

A resident private limited company

 

(i)   Is the applicant end for concession under provision C.E. Notification No. 8/2003 dated 01.03.2003 despite of the fact that proposed equity of a Foreign Corporate Body is 96.875% (greater than 25%) and cannot be considered as a Small Scale Industries Unit in view of Paragraph 2.5 page 9 of the Booklet of Foreign Direct Investment issued by Ministry of Commence and Industry?

 

(ii)       Since the machinery is imported can we start claiming the Credit of the Counter Vailing Duty and Special Additional Duty the moment we pay excise duty at the factory gate on our production?  Can we accumulate credit of the CVD & SAD paid on the machinery till we complete clearances of Rs. 100 lakhs?

 

Ruling No.

AAR/30(CE)/2006

dt.17.10.2006

 

Hon'ble

Mr. Justice

 S.S.M. Quadri, Chairman

 

Dr. B.A. Agrawal,  Member

 

3.

M/s Technical Concepts International Limited

The Nuetralle Centre
Pin Green Business Park     Eastman Way,
Stevenage SG1 4UH England

A non- resident

Whether the products "Auto Janitor" and "Auto Sanitizer" merit classification :

" (i)       Under Chapter 34 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty; or 

(ii)        Under Chapter 38 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty."

Ruling No.AAR/29(CE)/2006
dt. 07.09.2006

 

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

Mr. Somnath Pal, Member
 

Dr. B.A. Agrawal,  Member

 

 

2.

M/s Technical Concepts International Ltd.
The Nuetralle Centre, Pin Green Business Park, Eastman Way, Stevenage SG 14UH England 

 

A non-resident  Company  

 

 

Whether the products (room deodorizers and room freshener) merit classification under Chapter 33 of the Central Excise Tariff Act, 1985

Ruling   No.AAR/ 10 (CE)./2005
dt. 06.10.2005

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

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 

1

M/s Zodiac Clothing Co. Ltd. Mumbai-400018

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

Whether the joint Venture Co.
would be manufacturer of goods
and liable to pay C.Excise duty
for  the goods manufactured by Metropolitan Trading Co. on job work basis for Jt. Venture ,

Ruling No.
A.A.R. No. 1 of 2003

 

Sh. R. K. Chakrabarti, Member

Dr. K.N. Chaturvedi, Member

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

35.

M/s Avadh Infratech Ltd
Gujarat

Partnership firm

Whether the money/contribution received by company against shares and deposit from the prospective members for raising funds which can be used for achieving the sole object of the company i.e. establishing a luxurious club, is a taxable service as per provisions of the Finance Act, 1994? Ruling No.
AAR/44/ST-1/ 29 /2016
dt. 12.08.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

34.

M/s Steps Therapeutics Limited
Hyderabad

Limited Company

Whether the proposed activities of undertaking Clinical Research and Clinical Pharmacology by the Applicant are taxable under the Act in light of Rule 3 of the Place of Provision Rule, 2012 as the Applicant renders the said Services to its Customers and the place of provision is located outside India? Ruling No.
AAR/ST-1/ 27 /2016
dt. 12.08.16
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

33.

M/s. Sarkar & Sen Company
West Bengal

Partnership firm

Whether applicant are eligible for exemption from payment of service tax on job work under taken inside the factory of the manufacture as per Notification No. 25/2012 ST dated 20.06.2012 as amended? Ruling No.
AAR/ST/ 24 /2016
dt. 22.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

32.

M/s. Global Transportation Services Private
Limited,

Maharashtra

Private Limited Company

a. Whether the freight margin recovered by the Applicant from its customer in an outbound shipment not taxable under the Act in light of Rule 10 of Place of Provision Rules, 2012 on account of the fact that place of provision of service would be outside India? b.Whether the freight margin recovered by the Applicant from its customer or a Freight Partner in an inbound shipment exempt from levy of service tax under the Act in light of the exemption provided to transportation of goods by air under Section 66D of the Act? C. Without prejudice, whether the Applicant is liable to discharge service tax liability on or only on the amount of differential freight margin retained by the Applicant in case of both an outbound shipment and inbound shipment? Without prejudice, whether the Applicant shall be entitled to avail of CENVA T credit on account of input services utilized by it if its final output service, is held to be taxable under the Act? Ruling No.
AAR/ST-1/ 23 /2016
dt. 22.07.16
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

31.

M/s Kochi Salem Pipe Line

Private Limited Company

Whether the applicant to avail CENVAT credit of the service tax paid by the contractors engaged in the installation, (other than civil construction service of construction of building) and utilize the same to discharge its liability to service tax on the output service?
Ruling No.
AAR/ST/22/2016
dt 15.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

30.

M/s H&M Hennes & Mauritz Retail Pvt
Ltd.,

New Delhi

Wholly owned subsidiary Indian Co.

A. Whether the Trade Mark / Licence Fee and the payment made in terms of the foreign collaboration agreement by the Applicant to H&M GBC is liable to Service Tax in terms of the Finance Act, 1994? Whether the Sales and Business Support Fee paid by the Applicant to H&M GBC is liable to Service Tax in terms of the Finance Act, 1994? Ruling No.
AAR/ST/20/2016
dt 15.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

29.

M/s Raghava Estates & Properties

Public Limited Company

Whether Construction of single residential unit(s) on the individual plot(s) owned by plot owner(s) is liable to Service Tax or not in the hands of the applicant or is exempted vide Notification No. 25/2012-ST dated 20.06.2012?” Ruling No.
AAR/ST/17/2016
dt 01.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

28.

M/s Steadfast Corporation
Ltd.,

Hyderabad

Public Limited Company

Whether construction of railway siding for private parties is exempted from payment of service tax under Notification No. 25/2012-ST dt. 20.06.2012 as amended, vide entry no. 14 (a) there to? Ruling No.
AAR/ST/16/2016
dt. 15.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

27.

M/s. Choice Estate and Constructions
Ltd.,

Kerala

Resident Public Ltd. Company

1. Whether Service Tax is applicable on the revenue share relating to the Applicant?
2. Whether Service Tax is applicable on the revenue share relating to Choice Foundation?
3. Whether Service Tax is applicable on the fees collected from the students?
4. 4) If answer to any above questions is yes, than whether the applicable service tax can be recovered from student?
Ruling No.
AAR/ST/14/2016
issued on 06.05.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

26.

M/s Hyundai Rotem Company,
Project Office,

New Delhi

Proposed Joint Venture

Whether the Applicant is eligible for claiming exemption from payment of service tax in terms of Notification No. 25/2012 dated 20.07.2012 for the activities in relation to the value of Cost Center E3 i.e. Testing & Commissioning, Integrated testing & commissioning, Trial runs of trains to be undertaken for L&T in terms of the said Contract?

Ruling No.
AAR/ST/12-13/2016
issued on 22.04.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

25.

M/s AKQA Media India
Pvt. Ltd.,

Mumbai

(Wholly owned subsidiary Indian Co.)

1. Under Proposed Business Model 1, while the Applicant shall be appointed by its client i.e. the advertiser to provide services, will incidental receipt of incentives / volume discounts from Media Owner shall be considered to be providing a 'service', as defined under the Act, to the Media Owner and shall the same be liable to service tax?
2. Under Proposed Business Model 2, while the Applicant shall buy and sell the media inventory on its own account to the advertiser, will incidental receipt of incentives / volume discounts from Media Owner shall be considered to be providing a 'service', as defined under the Act, to the Media Owner and shall the same be liable to service tax?
3. In the case, it is considered that the Applicant is providing any service to the Media Owner, in the course of providing advertisement placement services to its client, and then on what value should the service tax be applicable under the Act?
Ruling No.
AAR/ST/11/2016
issued on 22.04.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

24.

M/s Berco
Undercarriages
(India) Pvt. Ltd.,
Hyderabad

Wholly owned subsidiary Indian Co.

While at discharging the foreign
C&F Agent raised composite bill /
invoice liability, which portion of
amount will attract Service Tax
obligation under reverse charge mechanism?
Ruling No.
AAR/ST/10/2016
issued on 01.04.2016
Justice V.S.Sirpurkar
(Chairperson)

Shri S. S. Rana
(Member Technical)

Shri R. S. Shukla,
Member (Law)
 

23.

M/s Godaddy India Web Services
Pvt. Ltd.,

Gurgaon

(Wholly owned subsidiary Indian Co.)

1. Whether, in the facts and circumstances of the case, the various support services proposed to be provided by the Applicant to GoDaddy US are a 'bundle of services' being naturally bundled in the ordinary course of business and accordingly is a single service, being 'business support service', in terms of Section 66F of the Finance Act?
2. If the answer to Question 1 is positive, whether, in the facts and circumstances of the case, the place of provision of business support service by the Applicant, is outside India in terms of Rule 3 of the Place of Provision of Service Rules, 2012 (herein after referred to as “POPS”). If the services provided by the Applicant are not considered as naturally bundled then in the facts and circumstances, which of the individual service shall qualify for classification under Rule 3 of the POPS as service provided by a service provider located in India to a service recipient located outside India?
3. Whether in the facts and circumstances and in the light of the answers to question 1 and 2 above, the services to be provided by the Applicant to GoDaddy US that fall to be classified under Rule 3 of the POPS qualify as export of taxable services in terms of Rule 6A of the STR (inserted vide Notification No. 36/2012-ST dated 20.06.2012 and therefore remain non-taxable for purpose of payment of service tax under the Finance Act?
4. Whether in the facts and circumstances of the case, by providing the support services being business support to GoDaddy US, the Applicant is providing any service to the customers of GoDaddy US in India? In any event, without prejudice to the other questions, whether the service of collection of payments from customers of GoDaddy US in India, is a transaction in money and hence
Ruling No.
AAR/ST/08/2016
issued on 04.03.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member)
 

22.

M/s Universal Services India
Pvt. Ltd.,

Gurgaon

(Wholly owned subsidiary Indian Co.)

1. Whether, in the facts and circumstances of the case, the various support services proposed to be provided by the Applicant to GoDaddy US are a 'bundle of services' being naturally bundled in the ordinary course of business and accordingly is a single service, being 'business support service', in terms of Section 66F of the Finance Act?
2. Whether in the facts and circumstances and in the light of the answers to question 1 above, the services to be provided by the Applicant to WWD US that fall to be classified under Rule 3 of the POPS qualify as export of taxable services in terms of Rule 6A of the STR (inserted vide Notification No. 36/2012-ST dated 20.06.2012 and therefore remain non-taxable for purpose of payment of service tax under the Finance Act?
3. Whether in the facts and circumstances of the case, by providing the support services to WWD US, the Applicant is providing any service to the customers of WWD US in India? In any event, without prejudice to the other questions, whether the service of collection of payments from customers of WWD US in India, is a transaction in money and hence not subject to service tax?
Ruling No.
AAR/ST/07/2016
issued on 04.03.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member)
 

21.

M/s SICPA India
Private Limited,

New Delhi

(Public Limited Company)

(a) Is the activity proposed to be undertaken by Applicant {i.e. provision of automated, online 1D and 2D bar code printing system, label application system, aggregation system and dispatch system for breweries in accordance with Excise Supply Chain Information Management System (ESCIMS)} liable to service tax under the provisions of the Finance Act, 1994?
(b) Assuming that there is a service tax liability then how to classify the service as taxable service under Chapter V of the Finance Act, 1994?
(c) Assuming that the service is a taxable service then what is the valuation under Section 66B of the Finance Act, 1994?
Ruling No.
AAR/ST/02/2016
issued on 22.01.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

20.

M/s Creative
Problem Solving India,
Mumbai
,

(Proposed Joint Venture)

Whether sale of books & printed materials is subject to any Service Tax. Determination of liability if any for sale of printed books to pay Service tax on a taxable Service under the provisions of Chapter V of the Finance Act, 1994. Ruling No.
AAR/ST/01/2016
issued on 08.01.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

19.

M/s J.P. Morgan
Services India
Private Limited
,
Mumbai

{Wholly owned subsidiary Indian Co.}

Whether the activities proposed to be undertaken by the Applicant (viz. introduction of a car lease scheme, on an optional basis, for the benefit of its employees) would be regarded as a ‘service’ and subject to service tax under Section 66B of the Finance Act, 1994? Ruling No.
AAR/ST/16/2015
issued on 04.12.2015
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

18.

M/s North American Coal Corporation India Pvt. Ltd., ,

Pune

Wholly owned subsidiary Indian Co.

Whether the salary and allowance payable by the Applicant to the Employee employed in terms of the dual employment agreement is exigible to levy of Service Tax as per the provisions of the Finance Act?
Ruling No. AAR/ST/13/2015
issued on 06.11.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla,Member (Law)

17.

M/s Emerald Leisures Ltd, ,

(Formerly Apte Amalgamations Ltd.)

Mumbai

(Public Limited Company)

1. Whether the relationship between the Applicant and members of the club could be considered as provision of “service” by one person (service provider) to another person (service receiver) for the purpose of section 65B(44) of the Finance Act, 1994 read with Section 66B, 66D and section 66E of the Finance Act, 1994 and accordingly would the Membership fee, annual fee and other charges received from members from time to time be liable for service tax or in light of the settled legal concept of mutuality, the club and its members are not to be regarded as two separate entities and hence, there is provision of “service” by one person (service provider) to another person (service receiver)?
2. Independent of the Ruling in the above issue, whether refundable security deposit would be subject to service tax is in accordance with the applicable provisions of law, in particular, the definition of service contained in section 65B(44) read with sections 66B, 66D and section 66E of the Finance Act, 1994 or not.
Ruling No. AAR /ST/10/2015
issued on 11.09.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)

16.

Sh. K. Ram Mohan ,

Shimoga – 577204

Karnataka

Joint Venture with an NRI

Whether activity of street light maintenance is exempted from service tax to meet the intention of legislature as reflected in Sl. No. 12 or 13 of Notification No. 25/2012 dated 20.06.2012 of Service Tax? Ruling No. AAR /ST/09/2015
issued on 28.08.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)

15.

M/s GSPL India Gasnet Limited , Gandhinagar

                       

 

(Public Sector Company)

Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the pipes and valves procured from the manufacturer against the Applicant’s output service tax liability for services in the nature of transport of gas through pipeline? Ruling No. AAR /ST/04-05/2015 issued on 03.07.2015

AAR /ST/04/2013 issued on 02.09.2013

Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)

-

14.

M/s GSPL India Transco Limited , Gandhinagar

                       

 

(Public Sector Company) Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the pipes and valves procured from the manufacturer against the Applicant’s output service tax liability for services in the nature of transport of gas through pipeline? Ruling No. AAR /ST/04-05/2015 issued on 03.07.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)

-

13.

M/s GSPL India Gasnet Limited , Gandhinagar

                       

 

(Public Sector Company) Whether the Applicant is eligible to avail CENVAT Credit of the service tax that would be paid by the EPC Contractor / other construction contractors and other service providers (except for service tax paid vis a vis construction services for the civil works package for building the pipeline substations) against the Applicant’s output service tax liability under the taxable output service in the nature of transport of gas through pipelines? Ruling No. AAR /ST/02-03/2015 issued on 03.07.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)

-

12.

M/s GSPL India Transco Limited , Gandhinagar

                       

 

(Public Sector Company) Whether the Applicant is eligible to avail CENVAT Credit of the service tax that would be paid by the EPC Contractor / other construction contractors and other service providers (except for service tax paid vis a vis construction services for the civil works package for building the pipeline substations) against the Applicant’s output service tax liability under the taxable output service in the nature of transport of gas through pipelines? Ruling No. AAR /ST/02-03/2015 issued on 03.07.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)

-

11.

M/s Microsoft Corporation (India) Private Limited , Gurgaon

                       

 

Wholly owned Indian subsidiary of Microsoft Corporation, USA

    (i)   Whether the domestic transfer of software on media / billable Volume Licence (VL) media would not be liable to service tax in India?

    (ii)  Whether the domestic supply of Product Key Card (PKC) / Windows Anytime Upgrade (WAU) / Client Access Licence (CALs) in India would tantamount to providing 'service' and accordingly, be liable to service tax?

    (iii) Whether electronic download of software for a consideration will qualify as 'service' (where there is no physical supply of software on media) and be liable to service tax.

    (iv)Whether the domestic transfer of software licenses, both physically and electronically, would tantamount to providing 'service' and accordingly, be liable to service tax?

    (v) Whether the transactions under the Loyalty programs would tantamount to providing 'service' and accordingly, be liable to service tax?

    (vi)Whether the royalty paid by Applicant would be subject to service tax under the Negative List based Approach to Taxation of Services ('Negative List regime') w. e. f. 1 July 2012, under the reverse charge mechanism?

Whether the charges paid to Third Party Job Worker located overseas, for manufacture of licensed Microsoft products would not be liable to service tax under reverse charge mechanism in India?

Ruling No.

AAR /ST/04/2013 issued on 02.09.2013

Dr. Justice Arijit Pasayat (Chairperson)

 

Shri Y. G. Parande (Member)

-

10.

M/s Tandus Flooring India Private Limited , Bangalore

                                               

 

Wholly owned Indian subsidiary of M/s Tandus Flooring Asia Pte Ltd., Singapore

1: What would be the place of provision of the marketing and support services provided by Tandus India to Tandus US and Tandus China  in terms of the Place of Provision of Service Rules 2012 (introduced vide Notification No. 28/2012 - S.T. dated 20-6-2012)

2: Whether the marketing and support services provided by Tandus India to Tandus US and Tandus China would qualify as export of taxable services under Rule 6A of the Service Tax Rules , 1994 (as amended from time to time)(introduced vide Notification No. 2/94 - S.T. dated 28.6.1994.

 

Ruling No.

AAR /ST/03/2013 issued on 26.08.2013

Dr. Justice Arijit Pasayat (Chairperson)

Shri Y. G. Parande (Member)

-

9

M/s MAS-GMR Aerospace Engineering Company Ltd. , Hyderabad  

 

                                               

Joint Venture

Whether Service Tax is applicable on the services of Repair, Maintenance & Overhauling (MRO) to domestic & foreign aviation entities from the proposed unit in SEZ.?

Vide Ruling No.

AAR /ST/06/2011 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 RITES LIMITED .,

RITES Bhawan, No.1.,

Sector -29,

Gurgaon 122001,

Haryana, (India)

A  Public Sector Undertaking under the Ministry of Railways

Whether service tax would be applicable on providing locomotives, coaches, wagons etc. on dry lease (i.e. a leasing arrangement whereby e.g. only machineries/engines are leased out without operating support i.e. Crew and maintenance?

Vide Ruling No.

AAR/ST-1/03 /2011

issued on 08.04.2011

Hon'ble

Mr. Justice P.K.Balasubramanyan,

(Chairperson)

 

Mr. J.K.Batra,

(Member)

 

Mr. J.Khosla,

(Member)

 

7

M/s CAE Flight Training (India) Private Limited ,

Survey No. 26 & 27, Bandaramanahalli Village, Anneshwara Panchayat, Kasaba Hobli, Devanahalli Taluk ,

Bangalore-562 110

A joint venture between two non-resident companies viz. M/s Flight Training Device (Mauritius) Ltd., a 100% subsidiary of CAE Inc., Canada and M/s Emirates CAE Flight Training LLC, Dubai .

1.Whether CFTI can be considered as an institute imparting training which is specifically excluded from the definition of 'Commercial coaching and training centre' as defined under Section 65(27) of the Finance Act, as an establishment which issues a certificate recognized by law for the time being in force?

 

2.Whether CAE Flight Training (India) Private Limited can be considered 'Vocational Training Institute' so as to be exempted from tax under the category of 'Commercial Training & Coaching Service' as provided under Notification No. 24/2004 dated 10.9.2004, in light of the fact that it provides aircraft specific training to CPL holders so as to enable them to qualify for flying specified aircrafts and to subsequently enable them to obtain employment in various airlines?

Ruling No. AAR//01/ST/2010

Dated 04.02.2010

Hon'ble

Mr. Justice

P. V. Reddi,

Chairman;

 

Mr. J.K. Batra, Member

and

Mr. J. Khosla,

Member

6.

M/s Print Top Rubber Industries
1086, 1st Floor, 
Bhandup Industrial Area, 
Pannalal Silk Mill Compound, 
LBS Marg, Bhandup (W) Mumbai, 
Maharashtra 

Pin- 400 078

A resident- proposes to set up a joint venture company in India in collaboration with Vagle Imports, USA

" (i) In the re-rubberising process, an invoice will be raised for full value of material used in rerubberising process and sales tax will be collected. The question of law arises as to on the re-rubberising charges to be collected any service tax is payable under section 65(64)(c) as amended to date under the head Management, Maintenance and repairs service as reconditioning of goods?

(ii) Whether the sale of new material used for reconditioning of used old rollers is taxable under Service tax under the head Maintenance and Repairs as Reconditioning/Restoration of Goods. In the above circumstances whether rerubberising charges received can be classified as taxable service of Repairs?

(iii) While calculating the value of taxable services under repairs and maintenance whether the value of material sold is outside the purview of Service Tax leviable under section 66 of the Finance Act 1994?

Ruling No. AAR/02/ST/2009       

Dt.31.03.2009

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

 

5.

M/s VMT Spinning Company Limited,

Village Kalyanpur,

P.O. Baddi, Distt. Solan, Himachal Pradesh

A resident is setting up a joint venture with a non-resident

(a) Whether the construction services used for construction of workers' quarters within the factory premises, fall within the ambit of input services as defined in rule 2(1) of Cenvat Credit Rules, 2004 and consequently whether Applicant can avail of the credit of such construction services in terms of rule 3 of the mentioned rules?

(b) Whether the applicant can claim full rate of drawback on export of yarn manufactured by the applicant along with cenvat credit on construction services used for construction of manufacturing/storage/workers residential quarters within the factory premises?

Ruling No. AAR/05/ST/2008
Dt.11.09.2008
 

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

Members

 

4.

M/s Harekrishna Developers
Ahmedabad-
382 350

A partnership firm

"1. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contact in case of Proposed Activity No.3?

2. If the answer to Question No.1 is in affirmative, whether the applicant is end to deduct the value of transfer of property in goods involved in the execution of said works contract if the applicant opts for payment of service tax at the rate of 2 per cent under the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 as notified vide notification no.32/2007-Service Tax dated 22.05.2007. (The next part of the question beginning with the phrase "in other words" is omitted as unnecessary).

3. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contract in case of Proposed Activity No.4?

4. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contract in case of Proposed Activity No.4, even when the petty contractors discharge service tax liability under the notified taxable service of execution of works contract?"

Ruling No. AAR/04(ST)/2008
dt. 07.04.2008

Hon'ble Mr. Justice P.V. Reddi, Chairman,

Smt.Chitra Saha, Member and

Sh. A. Sinha, Member

 

3

M/s Harekrishna Developers Ahmedabad
382 350

A partnership firm

"1. Whether the activity of booking the residential units to be undertaken by the applicant is a taxable service liable to Service Tax under the provisions of section 65 (105) of the Finance Act, 1994?

2. Whether the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex in case of Proposed Activity No.1?

3. Whether the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex in case of Proposed Activity No.2?"

Ruling No. AAR/03(ST)/2008dt. 07.04.2008

Hon'ble Mr. Justice P.V. Reddi, Chairman,

Smt.Chitra Saha, Member 

and

Sh. A. Sinha, Member

 

2

M/s Google Online India (P) Ltd., 1st Floor,  No3 Vittal Mallya Road, 
Bangalore 560 001
.

 

Wholly owned subsidiary of M/s Google International LLC,USA

"Whether the activity of providing/selling space for advertisement on 'Google Website' as proposed to be carried out by the applicant and as detailed in Annexure 1 of this application, is classifiable under any of the below mentioned heads of taxable services or as any other taxable service enumerated in Chapter V of the Finance Act, 1994:

(i)   Advertisement Services (as defined under section 65(105)(zh)[sic] of Chapter V of Finance Act, 1994).

(ii)   Computer Network Service (as defined under section 65(105)(zh) of Chapter V of Finance Act, 1994).

(iii)  Business Auxiliary Service (as defined under section 65(105)(zzb) of Chapter V of Finance Act, 1994).

(iv)  Any other taxable service (as enumerated in section 65(105) of Chapter V of Finance Act, 1994)" 

Ruling No. AAR/30/ 2005
dt.13.12.2005

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

Mr. Somnath Pal, Member

Dr.B.A.Agarwal, Member

 

 

1

Shri Kartar Singh Kochar        S/o late Shri Sucha Singh,C-30, Usha NiketanNew Delhi-110016

 

 

Resident Indian

(i)Under which classificationi.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter-V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings, PA system and other articles, without providing/supplying/erecting a pandal or shamiana are covered.

(ii) Are pandals and shamianas supplied for Hindu marriages exempted from service tax as per the Notification F.No. B2/A/2000/TRU dated 10th September, 2004.

(iii) Is cartage charge for transportation of material from godown to different sites inclusive in the total bill for the purpose of charging service tax.  Can its credit be availed under 96C(2)(e).

Ruling No. AAR 01(ST)/2005
dt.23.08.2005

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

Mr. Somnath Pal, Member

Dr.B.A.Agarwal, Member