Case Law Details
In re Exide Energy Solutions Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings, Mumbai, recently addressed the classification of roasted areca nuts in response to an application filed by Exide Energy Solutions Limited. However, an unexpected twist occurred with the withdrawal of the application.
Exide Energy Solutions Limited initially sought an advance ruling under section 28-11 of the Customs Act, 1962, pertaining to the eligibility for exemption under Entry no. 69 of Notification No. 25/2002-Customs. Despite a personal hearing and scheduled follow-up, the applicant opted to withdraw the application per Regulation 20 of the Customs Authority for Advance Ruling Regulations, 2021, before any ruling was pronounced. The authority, empowered by the regulation, granted leave for withdrawal, thereby disposing of the application.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Exide Energy Solutions Limited (hereinafter will be referred as applicant) has filed an application on 18/12/2023, seeking an advance ruling under section 28-11 of the Customs Act, 1962 from the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The applicant was seeking advance ruling on the eligibility to claim exemption granted under Entry no. 69 of Notification No. 25/2002- Customs dated 01-03-2002 for the proposed import of capital goods intended for use in manufacture of Lithium Ion Cells for use in manufacture of Battery of Electronic operated vehicle.
2. A Personal hearing in this matter was convened on 14/03/2024 wherein the representative of applicant reiterated the content of application filed with this office. As per applicant’s request another Personal hearing ‘‘as scheduled on 02.04.2024.
4.3. The applicant vide letter dated 01/04/2024 has requested for withdrawal of their application for advance rulings in accordance with Regulation 20 of the Customs Authority for Advance Ruling Regulations 2021.
4. I have gone through the request of the applicant for withdrawal of the application for advance ruling. In this regard, the relevant excerpts of said Regulations No. 20 of the Customs Authority for Advance Rulings Regulations, 2021 (as amended vide Notification No. 63/2022-Cus. (NT) dated 20.07.2022, w.e.f. 25.07.2022) has been reproduced below:
“20. Withdrawal of application. – The applicant may withdraw his application at any time &fore an advance ruling is pronounced.”
5. In the instant case an Advance Ruling is not yet pronounced. In view of the forgoing facts on the record and in exercise of the powers vested in me vide Regulation 20 of’ the Customs Authority of Advance Rulings Regulation, 2021, I hereby grant leave for withdrawal of the said application for advance ruling on the request of the applicant.
6. The application is disposed of as withdrawn
