2018 (9) TMI 434 - AAR - GST

Withdrawal of Advance Ruling application - Whether the product Sting - Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SI No, 24A of Schedule-III) as Other Non-Alcoholic Beverage or under Sub-heading 220210 as All goods including aerated waters , containing added sugar or other sweetening matter or flavoured of the rate schedule of N/N. 01/2017 - integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017? 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.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 Involved:
Classification of product Sting - Caffeinated Beverage under Tariff Item 2202 91 00 or Sub-heading 220210 of the rate schedule of Notification No. 01/2017 - integrated Tax (Rate) dated 28.06.2017.

Analysis:

The application was filed seeking an advance ruling on the classification of the product Sting - Caffeinated Beverage under the relevant tariff items. The applicant requested clarification on whether the product should be classified under Tariff Item 2202 91 00 as "Other Non-Alcoholic Beverage" or under Sub-heading 220210 as "All goods containing added sugar or other sweetening matter or flavoured" of the rate schedule of Notification No. 01/2017 - integrated Tax (Rate) dated 28.06.2017. The preliminary hearing was conducted, during which the applicant's authorized representative requested the withdrawal of the application.

The applicant's representative, Sh. Nirav Karia, Advocate, made a written request for the voluntary and unconditional withdrawal of the application. The representative stated that the request was made as per instructions from the applicant. The Authority for Advance Ruling allowed the withdrawal of the application without delving into the merits or detailed facts of the case.

In the final order, the Authority disposed of the application filed by M/s. PepsiCo (India) Holdings Pvt. Ltd. as withdrawn unconditionally. The order was issued on 13.06.2018, marking the conclusion of the proceedings without a ruling on the classification of the product in question. The decision to allow the withdrawal of the application indicates that the clarification sought regarding the classification of the product under the specified tariff items was not pursued further through the advance ruling mechanism.