2019 (6) TMI 164 - AAR - GST

Application for withdrawal of Advance Ruling application - Classification of goods - PVC Carpet Mats - HELD THAT - The application filed by the Applicant for advance ruling is disposed off as withdrawn.

Summary

Issues:
Classification of PVC Carpet Mats under Tariff item 5705 00 49 of the Customs Tariff Act, 1975 for levy of 12%.

Classification of PVC Carpet Mats:
The case involved an application for Advance Ruling by a proprietary concern manufacturing PVC Carpet Mats seeking classification under Tariff item 5705 00 49 of the Customs Tariff Act, 1975. The Applicant inquired whether the mats attract a levy of 12% under Entry 146 of Schedule II of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017. The authorized representative of the Applicant appeared before the authority on multiple occasions to present the case. Subsequently, the Applicant requested to withdraw the application due to an inadvertent mistake in the manufacturing process mentioned in the application. The authority granted the withdrawal request, and the ruling was disposed of as withdrawn.

This detailed analysis of the judgment provides a comprehensive overview of the issues involved, the classification sought, the representation made by the Applicant, and the final decision to withdraw the application.