CBIC customs-duty classification — CIC
Quick Reply: CBIC classification circulars, HS-code rulings, and advance-rulings are §4[1][b][v] material. CBIC circulars, HS classification + advance rulings: §4(1)(b)(v).
Central Information Commission · 2020-01-01 · Citation awaited
CBIC circulars, HS classification + advance rulings: §4(1)(b)(v) proactive disclosure (rules & instructions).
Case details
| Court | Central Information Commission |
|---|---|
| Decided | 2020-01-01 |
| Citation | Citation awaited |
| Petitioner | Trade association / importer |
| Respondent | CBIC |
| RTI Act sections | §4(1)(b)(v) |
| Outcome | Applicant allowed |
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Outcome
CBIC classification circulars, HS-code rulings, and advance-rulings are §4(1)(b)(v) material.
Ratio decidendi
Central Board of Indirect Taxes and Customs (CBIC) circulars, tariff classification rulings, Harmonised System code determinations, and published advance-rulings are records of how the public authority discharges its functions. §4(1)(b)(v) requires proactive portal publication.
Keywords
CBIC, customs, HS code, §4(1)(b)(v)
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Related
Editorial summary, not a certified report. The ratio here is an editorial compression. Before citing this ruling in a PIO order, FAA speaking order, or any appellate filing, verify against the full reported decision. RTI Wiki is not a legal service.
Editorial summary · last reviewed 21 April 2026.
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