In re M11 Energy Transition Private Limited (CAAR Mumbai)
Classification of Refined Palm Oil Mill Effluent/Palm Oil Mill Effluent, Used Cooking Oil (UCC)) and Food Waste Oil (FWO) – Advance Ruling Application Withdrawn Because Applicant Filed Request Before Decision
The Customs Authority for Advance Ruling (CAAR), Mumbai, considered an application filed under Section 28H(1) of the Customs Act, 1962 seeking classification of Refined Palm Oil Mill Effluent (RPOME/POME), Used Cooking Oil (UCO), and Food Waste Oil (FWO) under the Customs Tariff Act, 1975. The application was received on 18.09.2025. Subsequently, the applicant submitted a letter dated 19.03.2026 requesting withdrawal of the application before any ruling was pronounced.
The Authority examined the request in light of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, which permits withdrawal of an application at any time prior to the issuance of an advance ruling. Since no ruling had been issued in the present case, the Authority allowed the withdrawal request.
Accordingly, exercising powers under the relevant regulation, the Authority granted permission for withdrawal and disposed of the application as withdrawn. No findings or determination on the classification issue were made in this case.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
