In re S. A. Ingredients Pvt Ltd (CAAR Mumbai)
S. A. Ingredients Pvt Ltd filed an application (CAAR-1) on 05.06.2025 before the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking an advance ruling on the classification of Red Seaweed Calcium (Lithothamnion Calcareum), a natural mineral derived from calcareous marine algae, under the First Schedule of the Customs Tariff Act, 1975. The applicant intended to import the goods through the jurisdictions of the Pr. Commissioner of Customs, NS-I, JNCH, Nhava Sheva, and the Commissioner of Customs, Air Cargo Complex. On 03.12.2025, the applicant requested the withdrawal of the application via email. The CAAR examined the request under Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, which permits applicants to withdraw their application at any time before an advance ruling is pronounced. As no advance ruling had been issued in this case, the authority exercised its powers under the Regulation to allow the withdrawal. Consequently, the application filed by S. A. Ingredients Pvt Ltd is formally disposed of as withdrawn, and no ruling on the classification of Red Seaweed Calcium has been issued. The case highlights procedural provisions for withdrawal under the CAAR framework.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
