News Flash
  • Annual Calendar of Departmental Examination for the year 2018-19 Click here
  • 28th India - Sri Lanka DG Level Talks on Anti-Smuggling and related matters being held on 22-23 February, 2018 in New Delhi between DG, DRI and DG, Customs, Sri Lanka.
  • Weekly newsletter from Chairman, CBEC dated 16/02/2018 Click here
  • “All users are informed that, the new version of MSR for Part-I has been uploaded”
  • One day Training on Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Circular on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 has been uploaded
  • Weekly newsletter from Chairman, CBEC dated 09/02/2018 Click here
  • Video on implementation of Swachhta Action Plan by CBEC Click here
  • Notification for postponing the implementation of e-way bill rules has been issued
  • Letter to All CCAs regarding Taking Care while send Direct Recruitment Quota Requisition to DGHRD Click here
  • Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Training Schedule of GeM & e-Procurement Click Here
  • Customs duty Calculator will not functional from 02-Feb-2018 at 00:00 hrs till the updates of duty rates as per changes made in the Union Budget 2018-19
  • FAQs on EWay Bill Provisions in GSTclick here
  • The Union Budget of India for FY 2018-19 has been announced. Please click here for more details.
  • Field formations are informed that from this Month onwards : 1) DDM-CUS-1 has been modified with new column i.e 'IGST-REFUND' and this is to be uploaded since the Month of July-2017 onwards. 2) DDM-ST-1 has been restarted,so field formations are requested to upload the data since the Month of July-2017 onwards. 3) DRI-CUS-7 has been modified with new group i.e 'Recovery by way of disposal of goods' which is to be uploaded from the current Month ,i.e, Jan-2018.
  • GNIT E-tender for CCAMC for 22 in number Category-II Vessels dated 29.01.2018. closing date of tender is 15.03.2018 1300 hours.click here
  • CBEC launches IT tools ICETRAK and ICETAB for trade facilitation and faster clearances – To download ICETRAK, click here here on your Android mobile phone
  • ATTN: BUDGET UPDATE :On account of Budget 2018-2019, due to be presented on "1-Feb-2018", filing of B.E.'s would not be available from 1700 hrs onwards on "1-Feb-2018" till completion of updation of all changes in the ICES 1.5
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
  • DG NACIN's letter regarding E way Bill Master Trainer of Faridabad and Bangalore for more detailclick here
  • Chairman CBEC's weekly newsletter dated 25.01.2018click here
  • CGST Rules as amended upto 23/01/2018 have been uploaded click here
  • Important information for the field click here
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

AUTHORITY FOR ADVANCE RULINGS
(CUSTOMS, CENTRAL EXCISE & SERVICE TAX)
NEW DELHI

PRESENT

 

Hon'ble Mr.Justice Syed Shah
Mohammed Quadri (Chairman)
Mr.Somnath Pal (Member) Dr.B.A. Agrawal (Member)

 

Order No.AAR/CE/06/2004
Application No.AAR/108/CE/2004

 

Applicant M/s.Imerys New Quest (I) Pvt.Ltd.   Pune.
Commissioner concerned Commissioner, Central Excise,  Pune-III
Present :  for the applicantfor the Commissioner  concerned Shri Sunil Kumar and
Shri Amit Bhagat,Consultants
  Shri A.K. Roy, Joint CDR
CESTAT, New Delhi .

O R D E R
(Hon'ble Mr. Justice Syed Shah Mohammed Quadri)

                       

Heard Mr. Sunil Kumar for the petitioner-applicant.
The letter-petition moved by the applicant for withdrawal of the application is placed before us for passing orders.
The application was filed on September 2, 2004 under section 23C of the Central Excise Act, 1944 (hereinafter referred to as the Act) seeking advance ruling of the Authority on the following questions:-
"(a) Classification of Wet Ground Calcium Carbonate Products      under the Central Excise Tariff Act, 1985 and
(b)  Admissibility of credit of excise duty paid or deemed to have been paid on the goods used in relation to the manufacture of  the excisable products."
On 21st September, 2004 the Authority passed an order calling upon the applicant to explain as to how the application was maintainable in view of clause (c) of section 23A of the Act.  The applicant came up with an application to amend the application.  By order dated 5.10.2004 the application was permitted to be amended and two weeks time was granted for carrying out the amendment.  While so the present petition is filed seeking permission to withdraw the application. The applicant is end to withdraw its application within thirty days from the date of the application as provided in section 23C (4) of the Act but the petition for withdrawal is filed beyond the said period.
   
In the case of M/s.Bharti Teletech Ltd (No.AAR/Cus/04/2004 dated 03.08.2004), the Authority took the view interpreting a similar provision, sub section (4) of section 28H of the Customs Act, 1962 that the provision did not preclude the Authority from granting the permission to withdraw the application beyond the period fixed in the Act having regard to the scheme of the Act and the purpose of seeking advance ruling from the Authority.  Having regard to the facts of this case, in our view, it would be appropriate to permit the applicant to withdraw the application, we, therefore, grant permission to the applicant to withdraw the application.
 
Accordingly the application shall stand rejected.

                     

Sd/-  
(Somnath Pal)
Member
Sd/-
(Justice S.S.M.Quadri)
Chairman
Sd/-
(B.A.Agrawal)
Member

       

Dated 26th October, 2004.
No. AAR/44/108/2004