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2022 (5) TMI 693 - AAAR - GSTClassification of goods - rate of tax - Tyre Pyrolysis Oil - Appellant has not provided the details regarding the chemical composition of the impugned product - HELD THAT - Appellant, in their grounds, have contended that they have submitted the Test Reports consisting the chemical composition of the impugned Product during the course of the proceedings before the MAAR along with the details of the manufacturing processes carried out to obtain the impugned product. In such circumstances wherein the Appellant and the MAAR are contradicting each other factually and considering the plea of the Appellant that they may be permitted to present the Test Reports of the impugned product along with other required documents afresh before the Advance Ruling Authority to get the required Advance Ruling, it is opined that issue under question may be heard by the Advance Ruling Authority on merit after calling for all the required documents as it may deem fit to pronounce its ruling in the matter. The case may be decided on merit after calling for all the required documents from the Appellant - the case is remanded back to the Maharashtra AAR for passing the advance ruling in respect of the questions asked by the Appellant - Appeal disposed off.
Issues involved:
Classification of Tyre Pyrolysis Oil under HSN, Adherence to provisions of MGST Act, Failure to decide upon the application, Classification of Pyrolysis Oil as Biodiesel or Marine Fuel. Classification of Tyre Pyrolysis Oil under HSN: The Appellant sought an Advance Ruling regarding the classification of Tyre Pyrolysis Oil. The Appellant provided details of the manufacturing process, stating that the oil is derived from waste materials through a recycling process. The Appellant argued that the oil should be classified as Biodiesel or Marine Fuel. However, the MAAR refrained from answering the question due to the lack of details regarding the chemical composition of the product. The Appellant contended that they had submitted test reports and manufacturing process details, leading to a contradiction between the parties. The Appellate Authority set aside the ruling and remanded the case back to the AAR for a decision based on all required documents. Adherence to provisions of MGST Act: The Appellant raised concerns regarding the MAAR's failure to adhere to the provisions of the MGST Act. They argued that the MAAR did not pronounce a ruling on the question specified in the application, contravening the Act's requirements. The Appellant emphasized that the AAR should have answered the questions raised in the application as mandated by the Act. The Jurisdictional Officer also provided submissions highlighting the distinctions between Biodiesel and Pyrolysis Oil, supporting the MAAR's decision. Failure to decide upon the application: The Appellant criticized the MAAR for not deciding upon the application despite submitting test reports and manufacturing process details. They argued that the MAAR incorrectly failed to consider the information provided by the Appellant, leading to the refusal to answer the question raised. The Appellant stressed that the MAAR's decision did not conform to the provisions of the MGST Act, which require a ruling to be pronounced after admitting an application. Classification of Pyrolysis Oil as Biodiesel or Marine Fuel: The Appellant contended that the Pyrolysis Oil should be classified as Biodiesel or Marine Fuel under specific headings of the Notification. The Jurisdictional Officer, however, argued that Pyrolysis Oil does not meet the criteria for classification as Biodiesel or Marine Fuel based on the manufacturing processes and chemical composition. The Officer highlighted the distinctions between Biodiesel and Pyrolysis Oil, emphasizing the organic nature of Biodiesel compared to the inorganic sources of Pyrolysis Oil. This detailed analysis covers the issues involved in the legal judgment regarding the classification of Tyre Pyrolysis Oil and the procedural aspects related to the Advance Ruling process under the MGST Act.
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