AAR Plea on Classification of Palm Oil Effluent, UCO & FWO Withdrawn by Applicant

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Oil Mill Effluent/Palm Oil Mill Effluent, Used Cooking Oil (UCC)) and Food Waste Oil (FWO) – Advance Ruling Application Withdrawn Because Applicant Filed Request Before Decision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under the relevant regulation, the Authority granted permission for withdrawal and disposed of the application as withdrawn.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

M/s M11 Energy Transition Private Limited (IEC No. AANCM2050L) (hereinafter referred to as ‘the Applicant’) filed an application (CAAR-1) for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling (CAAR) Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 18.09.2025 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act also’). The Applicant has sought for an advance ruling for Classification Refined Palm Oil Mill Effluent/Palm Oil Mill Effluent (hereinafter referred to as `RPOME/POME’), Used Cooking Oil (UCC)) and Food Waste Oil (FWO) under the Customs Tariff Act, 1975.

2. The applicant submitted a letter dated 19.03.2026 requesting withdrawal of the said application made for advance ruling.

3. I have gone through the request letter for withdrawal of the application for advance ruling and the Regulation 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). The provision for regulation is reproduced as under for ready reference:

“Withdrawal of application”-

The applicant may withdraw his application at any time before an advance ruling is pronounced “

4. 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.

5. The application is disposed of as withdrawn.