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AUTHORITY FOR ADVANCE RULINGS

(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)

NEW DELHI

 

PRESENT

Hon'ble Mr.Justice Syed Shah Mohammed Quadri (Chairman)

Dr.B.A.Agrawal (Member)

Thursday, the Twenty-eighth September Two Thousand Six

 

Order No.AAR/03(Cus)/2006

in

Application No.AAR/10(Cus)/2006

 

 

Applicant                                                           Innoviti Embedded Solutions Pvt. Ltd.

                                                                        503 & 504, Oxford Chambers,

                                                                        Rustam Bagh Main Road,

                                                                        Kodihally, Bangalore

                                                                        India - 560 017

                                                                                                                                               

 

Commissioner concerned                                   Commissioner of Customs, Bangalore

 

  

O R D E R

 

(Hon'ble Mr. Justice Syed Shah Mohammed Quadri)

 

             

The applicant filed this application under Section 28H of the Customs Act 1962 (for short "the Act") seeking advance ruling of the Authority in respect of classification of certain items under Customs Tariff Act  1975.  The application was filed on 26th July, 2006. The Secretariat of the Authority pointed out certain defects in the application on 3rd August, 2006.  Thereafter reminder was issued on 5th September, 2006.  Instead of rectifying the defects the applicant filed a letter on 12th September, 2006 stating that the revised structure of the joint venture and the business would take some time to evolve and sought permission for withdrawal of the application.

 

2.         Though  Section 28H(4) of the Act gives liberty to an applicant to withdraw the application filed by him within 30 days of filing of the application, it is provided by Regulation 17 of Authority for Advance Rulings (Customs, Central Excise & Service Tax) Procedure Regulations, 2005 that the application may be withdrawn after the period of 30 days from the date of such application with the leave of the Authority.

 

3.         Having regard to the facts and circumstances of the case particularly the fact that the application is full of deficiencies, we consider it just and appropriate to permit the applicant to withdraw this application.   Accordingly the application is rejected as "withdrawn".

 

 

Sd/- 

 

Sd/-

(Justice S.S.M.Quadri)

Chairman

(B.A.Agrawal)

Member

 

                      

Dated : 28th September, 2006

Registered /A D

 

 

F. No. AAR/10(Cus)/2006

Dated 28th September, 2006

 

 (A) This copy is certified to be a true copy of the Order and is sent to :-                                                                                                          

 

1.         Innoviti Embedded Solutions Pvt. Ltd., 503 & 504, Oxford Chambers, Rustam Bagh Main Road, Kodihally, Bangalore, India - 560 017

2.         Commissioner of Customs, C.R. Building, P.B. No. 5400, Queen's Road, Bangalore-560001

3.         Individual folders of Chairman & Members.

4.         Guard File

(VIJAI KUMAR)

JOINT COMMISSIONER