ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 17.10.2025
“Advance Ruling Authority- Classification of Forklift Drive Train as Essential Component under Customs Tariff Act, 1975” โ
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
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Case Summary: The case pertains to M/s Godrej & Boyce Manufacturing Company Limited, which filed an application with the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking an advance ruling on the classification of “Forklift Drive Train (Parts of Forklift)” under the Customs Tariff Act, 1975. โ The applicant proposed that the subject goods be classified under Customs Tariff Item (CTI) 84312010, which covers “Parts of Forklift Trucks.” โ The ruling was issued on October 15, 2025, under Ruling No. โ CAAR/Mum/ARC/93/2025.
Source: Customs Authority for Advance Ruling, Mumbai Bench, CBIC, Ministry of Finance, Govt. of India
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