TaxTMI 
TaxTMI 
2023 (6) TMI 655
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....led an application on 20.03.23, received in the office of Advance Ruling Authority, Mumbai on 21.03.23, seeking an advance ruling under section 28-H of the Customs Act, 1962 from the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The applicant is seeking advance ruling as under: a) Question 1: Whether Supro Nuggets 570 G IP proposed to be imported by the Applicant is classifiable under Tariff Item 35040091 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as "the Tariff")? b) Question 2: If the answer to the above question is in the negative, then what is the appropriate classification of Supro Nuggets 570 G IP soy protein nuggets under the Tariff? 2. In this regard, a personal hearing was h....
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....rm Nugget is used for the shape of the product to denote it is in the shape of small round pieces. This is also evident from the product analysis section of the product brochure, enclosed with the advance ruling application, which describes the product appearance as "Oval Rice grain shape". It is reiterated that the use of the word "Nugget" has nothing to do whatsoever with the composition or content of the imported product and is only demonstrative of its shape. ii. "The Applicant has had its presence in Mumbai since 2020" It is submitted that the Applicant is part of the renowned Danisco group and has had its presence in Mumbai, at the location mentioned in the Application, since 2020. The Applicant has also been regularly importing ....
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....But more importantly I also observe from its contents that M/s JWL Cold Storage Private Limited has basically agreed to provide services of warehousing, inventory accounting, goods' security, organizing and reporting inward and outward movement of the goods and secretarial assistance as a part of logistics support services stipulated in the para 3 of the said agreement to the applicant. On scrutiny of the subject agreement it is also observed that said agreement contains various other responsibilities/assignments for JWL regarding safekeeping /title /sanitisation /taxes /safety and health/insurance/inspection etc. An agreement with the logistics service provider - clearing & forwarding agent - is used by the applicant to project that th....