Case Law Details
In re M/s Isha Exim (CAAR Delhi)
M/s Isha Exim, P-586, Block-N, New Alipur, Kolkata. West Bengal-700053, an applicant having IEC number 0214014525 had filed an application dated 05.05.2016. seeking advance ruling under section 28-H of the Customs Act, 1962 before the Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi (AAR, in short). The said application was received in the 0/o AAR on 06.05.2016. The application had mentioned Principal Commissioner of Customs (Import). INCH and Principal Commissioner of Customs (Import), Sea Customs, Chennai as the concerned Principal Commissioner of Customs.
2. In respect of the said application dated 05.05.2016, the then Authority for Advance Rulings (Central Excise, Customs and Service Tax) pronounced Ruling No. AAR/44/Cus/02/2017 dated 31.03.2017 on the question of classification of the following four items, namely unflavoured supari, flavoured supari, API supari and Chikni supari, holding the said four items to be classifiable under Customs Tariff Heading 2106 90 30.
3. Thereafter, vide letter dated 19.02.2020, Commissioner of Customs, Chennai-II Commissisonerate [having jurisdiction of seaport (imports)] in a letter addressed to the Additional Commissioner, AAR requested for “re-examination of Advance Ruling Order No.AAR/44/Cus/02/2017 dated 31.03.2017 under Section 28K of the Customs Act of M/s Isha Exim, Mumbai”. The said letter enclosed the representation supported by an affidavit (Notarised) and also accompanied with attested copies of relied upon documents as per Regulation 23 of Authority for Advance Rulings (CEST) Procedure Regulation, 2005.
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