2018 (9) TMI 436 - AAR - GST

Withdrawal of Advance Ruling application - Whether products containing Amino acid (Protein Hydroslyate/FuIvic acid/ Seaweed/ Humic Acid/ Potassium Humate which are generated from vegetable/animal origin required to be classified under Chapter 3101 of HSN? - Whether Plant Growth Regulators are different than that of plant growth promoters? - Whether Micronutrients will fall under Chapter Heading 38 or 28/29? - Whether the products containing elements of Nitrogen, Phosphorous or Potassium, shall be classified under any of the heading of Chapter 3102, 3103,3104 respectively ? Held that - The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.

Summary

Issues:
1. Classification of products containing various elements under specific HSN chapters
2. Differentiation between Plant Growth Regulators and Plant Growth Promoters
3. Classification of Micronutrients under specific Chapter Heading
4. Classification of products containing Nitrogen, Phosphorous, or Potassium elements

Classification of products containing various elements under specific HSN chapters:
The applicant sought an advance ruling on the classification of products containing Amino acid, Protein Hydroslyate, FuIvic acid, Seaweed, Humic Acid, and Potassium Humate under Chapter 3101 of the HSN. However, before the preliminary hearing, the applicant voluntarily and unconditionally withdrew the application. The Authority allowed the withdrawal without delving into the merits or detailed facts of the case, thereby disposing of the application without a ruling on this issue.

Differentiation between Plant Growth Regulators and Plant Growth Promoters:
The applicant also inquired about the distinction between Plant Growth Regulators and Plant Growth Promoters. However, the application was withdrawn before any substantive discussion or ruling could take place. The Authority permitted the withdrawal without further examination, leading to the disposal of the application without addressing this issue specifically.

Classification of Micronutrients under specific Chapter Heading:
Another query raised by the applicant was whether Micronutrients should be classified under Chapter Heading 38 or 28/29. Despite the initial filing of the application, the applicant decided to withdraw it before the scheduled preliminary hearing. The Authority accepted the withdrawal request without engaging in a detailed analysis, resulting in the disposal of the application without a determination on this matter.

Classification of products containing Nitrogen, Phosphorous, or Potassium elements:
The final issue presented for an advance ruling was the classification of products containing Nitrogen, Phosphorous, or Potassium elements under specific headings of Chapter 3102, 3103, or 3104. However, the applicant chose to withdraw the application prior to any substantial discussion or ruling. The Authority granted the withdrawal request without investigating the specifics, leading to the closure of the application without a decision on this issue.