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  • Two Days' Training Programme on " Export Promotion Scheme - Pre & Post GST Era" for Gr-A Officers of CBIC on 16th & 17th August, 2018 at NACIN, Faridabad Click here
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  • Placing of GST Returns and formats in public domain - Reg. Click here
  • Chairman CBIC's newsletter dated 27.07.2018 Click here
  • Report called for Applications filed for withdrawal of cases in terms of instruction F.390/Misc./ 116/2017-JC dated 11.7.2018 Click here
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  • Video on SWACHH BHARAT - A Pune Customs Initiative. Click here
  • Member (GST) letter to all Pr. Chief Commissioners/Chief Commissioners of GST Zones for collecting GST related issues for MSME. Click here
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  • Postponement of two (2) days Train the Trainers (ToT) Workshop on Green Customs on 20-21 August,2018 which was earlier scheduled on 23- 24 July, 2018 Click here
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  • Decisions taken by the GST Council in its meeting held on 21.07.2018 regarding GST rates on services and New Returns format.For detailsClick here
  • Chairman CBIC's newsletter dated 21.07.2018.Click here
  • Special instructions to PAO regarding GST Refunds.Click here
  • Observation of Swachhta Pakhwada in the Department Of Revenue from 15/10/18 to 31/10/18.Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017.Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
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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