News Flash
  • Notifications specifying the tax collection at source (TCS) rates to be collected by e-commerce operators for inter-State and intra-State supplies issued.
  • Nomination For One-Day Training on Right To Information Act, 2005 For Group 'A' Officers Of CBIC on 08th October, 2018 at NACIN, FaridabadClick here
  • Call for nomination for Advance Licensing and Enforcement Exchange Training Program to be conducted at Foreign Services Institute, New Delhi from 29 October-02 November, 2018 Click here
  • Member Admin DO regarding Swachhata Hi Sewa (SHS) 2018 from 15.09.2018 to 02.10.2018Click here   |  Enclosures
  • Examination for confirmation of enrollment of GST practitionersEnglish   |   Hindi
  • Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain casesClick here
  • Guidelines for Deductions and Deposits of TDS by the DDO under GSTClick here
  • Filing single application in High Courts and Cestat in order to complete withdrawal of identified cases by 30.09.18Click here
  • Circular No.64/38/2018-GST, dated 14.09.2018 modifying Circular Nos. 41 and 49 of 2018 issuedClick here
  • Swachhta Hi Sewa(SHS)2018" from 15.09.2018 to 2.10.2018-reg.Click here
  • Clarification regarding processing of refund claims filed by UIN entitlesClick here
  • CGST Rules, 2017 as amended upto 13.09.2018 have been uploaded
  • Notifications issued to bring provisions related to TDS and TCS into force w.e.f 01st October, 2018; and to amend CGST Rules, 2017
  • Clarification regarding reporting of DR quota vacancies in CBIC for the year 2018.Click here
  • CGST Rules, 2017 as amended upto 10.09.2018 have been uploaded.
  • Notifications issued for extending the due dates for filing of FORM GSTR - 1 for all taxpayers and FORM GSTR-3B for specified classes of taxpayers; and for making amendments to the CGST Rules, 2018.Click here
  • Swachhta Uday Booklet is available now.Click here
  • The GST Templates for Part-III (Anti-evasion) and Part-V (Adjudication, Call Book, Refunds, Provisional Assessments, Miscellaneous) of MPRs have been hosted on the DDM website. GST Commissionerates are required to upload data in the said MPRs from July, 2017 onwards at the earliest.
  • Notifications issued for extending the due dates for filing of FORM GST ITC-04 andFORM GST ITC-01 for specified classes of taxpayers; waiving of late fees for specified classes of taxpayers; and for making amendments to the CGST Rules, 2018
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/09/2018 have been uploaded
  • Supply and Installation of One Ultra Short Throw Projector in NACIN, CochinClick here
  • e-Tender notice for Vehicle Tender for NACIN, ChennaiClick here
  • Chairman newsletter dated 14.09.2018
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in September, 2018 .Click here
  • Furnishing of compliance report in respect of AGT 2018 in the grade DC/AC.Click here
  • OM dated 28.08.2018 regarding AISL of Administrative Officers (Cx & Dte.) for the period 01.01.2009 to 30.06.2014Click here
  • The Templates (MPRs) for Withdrawal of Departmental Appeals (DJC-GST-A, DJC-GST-B, DJC-GST-C, DJC-GST-X and DJC-GST-M) has been hosted on DDM website. Central Excise & GST Commissionerates as well as Customs Commissionerates are required to upload the Withdrawal of Departmental Appeals data.
  • Notifications issued to extend the due dates for filing of FORM GSTR-3B and FORM GSTR-1 for registered persons in Kerala and persons having principal place of business in Kodagu or Mahe
  • Inviting Nominations for 1 day Training Workshop on " Welfare measures and incentives provided for SC/ST Officers" on 31st August 2018 at Centre of Excellence, New Delhi Click here
View all

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