Case Law Details
In re Royal Carbon Black Private Limited (GST AAAR Maharashtra)
AAAR have also examined the impugned Advance Ruling passed by the MAAR, wherein the MAAR has refrained from passing the advance ruling in the matter citing the reason that the Appellant has not provided the details regarding the chemical composition of the impugned product, i.e., Tyre Pyrolysis Oil.
However, the Appellant, in their grounds, have contended that they have submitted the Test Reports consisting the chemical composition of the impugned Product during the course of the proceedings before the MAAR along with the details of the manufacturing processes carried out to obtain the impugned product. In such circumstances wherein the Appellant and the MAAR are contradicting each other factually and considering the plea of the Appellant that they may be permitted to present the Test Reports of the impugned product along with other required documents afresh before the Advance Ruling Authority to get the required Advance Ruling, it is opined that issue under question may be heard by the Advance Ruling Authority on merit after calling for all the required documents as it may deem fit to pronounce its ruling in the matter.
In view of the above AAAR hereby, set aside the Advance Ruling passed by the MAAR vide Order No. GST-ARA-50/2019-20/B-60 dated 15.12.2020, and hold that the case may be decided on merit after calling for all the required documents from the Appellant. Accordingly, the case is remanded back to the Maharashtra AAR for passing the advance ruling in respect of the questions asked by the Appellant. Thus, the subject Appeal stands disposed of in the above terms.
Read AAR Order: No ruling on HSN classification of Tyre Pyrolysis Oil due to non-submission of full details
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