Classification for import of Stainless Steel Scrap – CAAR rejects application as infructous

In re  ELG India Private Limited (CAAR Mumbai) An application dated 27.09.2013 for advance ruling was filed by M/s. ELG India Pvt. Ltd. (the applicant, here-in-after) with the Secretary to the erstwhile Advance Rulings Authority, New Delhi (the AAR, here-in-after) on 15.10.2013. The issue for determination was whether the benefit of concessional rate of duty under Entry No. 333 of the Notification No. 12/2012-Cus., dated 17.03.2012, as amended vide Notification No. 25/2013-Cus., dated 08.05.2013 would be available to the stainless-steel scarp proposed to be imported by the applicant. Since th...