9911796707
TMI Blog2023 (6) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... that M/s JWL Cold Storage Private Limited has basically agreed to provide services of warehousing, inventory accounting, goods' security, organizing and reporting inward and outward movement of the goods and secretarial assistance as a part of logistics support services stipulated in the para 3 of the said agreement to the applicant. On scrutiny of the subject agreement it is also observed that said agreement contains various other responsibilities/assignments for JWL regarding safekeeping /title /sanitisation /taxes /safety and health/insurance/inspection etc. On scrutiny of the application and annexure/submission thereto submitted by the applicant, it is evident and although the address provided by the applicant i.e. 15-45, Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G (Advocate) Present for the Department: None ORDER M/s Solae Company India Private Limited (hereinafter referred to as 'the applicant') having address at 6 th Floor, Tower C, DLF Cyber Greens, Sector-25A, DLF City Phase III, Gurgaon, Gurugram, Haryana, 122002, PAN No. AAHCS9328P filed an application on 20.03.23, received in the office of Advance Ruling Authority, Mumbai on 21.03.23, seeking an advance ruling under section 28-H of the Customs Act, 1962 from the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The applicant is seeking advance ruling as under: a) Question 1 : Whether Supro Nuggets 570 G IP proposed to be imported by the Applicant is classifiable under Tariff Item 35040091 of the Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould go on to show that the sole ingredients in the product is isolated soya protein . As evident from the image of the product, the product in question is of small round pieces and hence the same is referred to as soya Protein Nuggets. From the definitions given in various international dictionaries it is evident that the term Nugget is used for the shape of the product to denote it is in the shape of small round pieces. This is also evident from the product analysis section of the product brochure, enclosed with the advance ruling application, which describes the product appearance as Oval Rice grain shape . It is reiterated that the use of the word Nugget has nothing to do whatsoever with the composition or content of the imported pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WL as a non-exclusive Clearing and Forwarding Agent and the CFA being willing and competent is agreeable to be so appointed on terms and conditions contained . 5. I have gone through the said agreement. First and foremost, I find that the copy of agreement entered in to in year 2020 was valid for only one year i.e. up to 31 July 2021. But more importantly I also observe from its contents that M/s JWL Cold Storage Private Limited has basically agreed to provide services of warehousing, inventory accounting, goods' security, organizing and reporting inward and outward movement of the goods and secretarial assistance as a part of logistics support services stipulated in the para 3 of the said agreement to the applicant. On scrutiny of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DLF City Phase III, Gurgaon, Gurugram, Haryana, 122002. Attempt of the applicant to falsely project their logistics service provider's address as their office address and the same as falling under the jurisdiction of CAAR, Mumbai requires rejection of application on the grounds of jurisdiction alone as per provisions of Regulation 6 of Customs Advance Ruling Regulations, 2021 read with provisions of Section 28 H of the Customs Act, 1962. 6.1 Further, it is pertinent to mention here that upon amendment to the section 28 H (4) of the Customs Act 1962, by the Finance Act 2022, the stated subsection reads as: An applicant may withdraw his application at any time before an advance ruling is pronounced. However, applicant has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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