Import - NAC 5 - Mumbai Customs Zone – III

Import Commissionerate

Helpline No. : 022-26828947
Email: import[dot]acc[at]gov[dot]in

National Assessment Centre (NAC) 5

Trade Advisory
Notification / Circulars
Accepted / Final Case Laws

Sr. No.	Date	Subject/Title	Downloads
1	15/10/2025	PN 54/2025 Strengthening Trade Facilitation through Institutionalised Consultation Mechanism	(264 KB)
2	14/10/2025	PN 51/2025 Expediting assessment in Faceless Assessment Group	(891 KB)
3	07/10/2025	Interaction with Trade Associations	(836 KB)
4	07/10/2025	Interaction with Trade Associations	(836 KB)
5	07/10/2025	Communication with importers	(881 KB)
6	10/09/2025	Handbook NAC V 2025	(7.07 MB)
7	18/08/2025	Interaction with Trade Associations	(10.0 MB)
8	14/08/2025	Communication with Importers	(10.6 MB)

Sr. No.	Date	Circular No.	Subject/Title	Downloads
1	22/09/2022	20/2022 Customs	Classification of goods that undertake lifting and handling functions and have mobility as a function.	(3.22 MB)
2	05/02/2020	07/2020-Customs	Valuation of second hand machinery	(1.17 MB)
3	09/01/2014	2 / 2014 - Customs	Classification of "Transmission shafts / Power takeoff (PTO) shafts" in the HS Harmonised Customs Tariff	(37 KB)
4	27/06/2013	24/2013 - Customs	Classification of Elements of Filters of Heading 8421.	(39.9 KB)
5	14/05/2013	20 / 2013- Customs	Classification of the machines commercially referred to as "Tablet Computers".	(119 KB)
6	09/05/2013	19 / 2013 - Customs	Classification of Filters referred to as "Disposable Sterilized Dialyzer" and "Microbarrier": for filtering blood"	(44 KB)
7	11/07/2012	19 / 2012 - Customs	Classification of Mouse Pads.	(24 KB)
8	11/09/2011	52/2011-Customs	Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471arding	(38 KB)
9	01/07/2008	11/2008-Customs	Issues relating to classification of Large Format Printers.	(36 KB)
10	02/09/2005	36 /2005-Cus.	Revision of Classification of CPU Cooler Fan with Heat sink.	(23 KB)
11	01/07/2005	28/2005-Cus.	Classification of Mobile Pen/Pen Drive.	(27 KB)
12	16/12/2003	107/2003-Cus	Classification of software protection locks whether as software under CTH 8524 or as hardware under 8473.	(24 KB)
13	16/12/2003	105/2003-Cus	Classification of high capacity disc arrays used in Storage Area Networks (SAN"S).	(22 KB)
14	07/11/2001	61/2001 - Customs	Classification of CD- Rom Drives.	(22 KB)
15	19/12/2001	55/2001-Customs	Classification of CD-writer.	(22 KB)
16	07/08/2001	45/2001-CUSTOMS	Classification of pedestrian controlled tractors/power tillers as rotary tillers under heading 84.32..	(22 KB)
17	01/03/1996	14/96-Cus.	Classification of hydraulic seals /rings under CTA 75	(25 KB)

Sr. No.	Date	Subject/Title	Downloads
1	03/10/2025	Supreme Court Judgement in the matter of Commissioner of Customs (Import) Vs HP India Sales Pvt. Ltd. For classification of ‘Automatic Data Processing Machine	(400 KB)
2	10/09/2025	Hon'ble Supreme Court's Judgement in the matter of Commissioner of Customs (Import) Vs Glenmark Pharmaceuticals Ltd. for classification of 'Crimp Pump' under Chapter 84	(277 KB)
3	15/10/2025	E-compilation of case laws by CESTAT in favour of Revenue	(9.69 MB)
4	15/10/2025	E-compilation of case laws by CESTAT in favour of Revenue	(13.0 MB)
5	09/01/2024	CESTAT Order in the matter of The Kerala Minerals & Metals Limited Vs The Commissioner of Customs (Prev.)- Cochin for classification of ‘Huy Glass1105M-Membrane Bags’ (Filter Bags) under Chapter Heading 8421	(150 KB)
6	04/01/2024	CESTAT Order in the matter of The Commissioner of Customs, City Customs- Bangalore Vs Snom Technology India Limited for classification of ‘Fingerprint Reader’ under Chapter Heading 85437099	(150 KB)
5	22/12/2023	CESTAT Order in the matter of Enterprise Software Solutions Lab Vs The Commissioner of Customs, City Customs- Bangalore for classification of ‘Fingerprint Time and Attendance System’ under Chapter Heading 8543	(212 KB)
7	04/12/2023	CESTAT Order in the matter of ABB Limited Vs The Commissioner of Customs, ACC- Bangalore for classification of ‘Frequency Converter’ (Variable Speed Drive) under Chapter Heading 8504	(155 KB)
8	18/09/2023	CESTAT Order in the matter of Hikoki Power Tools India Private Limited Vs The Commissioner of Customs, City Customs - Bangalore for classification of ‘Brush Cutters’ under Chapter Heading 84678990	(250 KB)
9	18/09/2019	CESTAT Order in the matter of Ajanta Limited Vs The Commissioner of Customs - Kandla for classification of Parts of Electric Fans" under Chapter Heading 84149030	(224 KB)
10	23/08/2019	Keihin Automotive Systems India Private Limited Vs The Pr. Commissioner of Customs - Tughlakabad for classification of 'Fuel Pump unit assembly under Chapter Heading 841330	(327 KB)