Case Law Details
In re ATL Battery Technology (India) Private Limited (CAAR Delhi)
CAAR held that For an application for advance ruling to be considered before an officer of customs, illustrative list of situations has been cited in a recent ruling in the application of M/s HQ Lamps Manufacturing Co. Pvt Ltd., by this Authority. Further, re-assessment of bill of entry is also a situation which merits inclusion in the said illustrative list of situations. Moreover, though the fact of issue of pre-consultation notice is not on record but the applicant has taken further steps to take up the matter for re-assessment of Bills of Entry and payment of differential duty. The issue of reassessment needs to be decided by the proper officer. Thus, the question raised in the instant application for advance ruling is pending before the Officer of Customs which makes the instant application for advance ruling liable for rejection.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s. ATL Battery Technology (India) Private Limited, Plot No. 197, Sector-4. Phase-11, HSIIDC Industrial Area, Growth Centre, Bawal, Rewari. Haryana-I23501, having 1EC No. AATCA2028A (applicant, in short) has filed an application dated 15.06.2023 received in this office on 10.07.2023 seeking advance ruling under section 28-1-1 of the Customs Act. 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR. New Delhi, in short).The application was accordingly registered under Serial No. 20/2023 dated 10.07.2023.
2. As per the application in Form CAAR-I, the applicant has sought ruling on the question, whether the effective rate of Integrated Goods and Services Tax (IGST, in short) leviable on the import of impugned products would be on classification at the rate of 18% GST or not and the applicant has also stated that the question(s) raised for ruling are not pending in their case before any officer of Customs, Appellate Tribunal, or any Court. Further. in the Annexure-I to Form CAAR-I, the applicant has reiterated that by virtue of the present application, they want to seek an advance ruling with respect to the effective rate of Integrated Goods and Services Tax leviable on import of the said raw materials required for manufacturing of Lithium-ion cells. However, in the Annexure to CAAR-1 Form, the applicant has also stated that on following questions, advance ruling is required:
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