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TMI Blog2024 (3) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... nd answering the question regarding applicability of exemption notifications. The said regulation empowers this Authority to modify its orders or rulings in the event that the same was pronounced under mistake of law or fact. This power is only to modify the ruling and is evidently not a power to review its own ruling. The provisions of Chapter V-B of the Customs Act, 1962 do not provide for powers of review, even as appeal provisions are duly included. I also find that in the instant application, the advance ruling pronounced by this Authority on the question of classification of Echo Dot (5th Gen) and Echo Dot (5th Gen) with clock was neither under a mistake of law nor of fact. It is a ruling pronounced after due consideration of facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion are hearable devices thus exemption vide Serial Number 10 of Notification No. 12/2022-Cus., dated 1-2-2022 is not admissible. 3. The applicant has mentioned the following grounds for modification of the said advance ruling. (i) Concessional rate benefit under Serial Number 10 of Notification No. 12/2022-Cus. has been disallowed without consideration of a crucial aspect of the definition of hearable as provided under Notification No. 12/2022, whereas goods falling under sub-heading 8518 22 are eligible for concessional rate of duty under Serial Number 10 of Notification No. 12/2022-Cus. (ii) To qualify as a hearable device , a goods must meet both the conditions i.e. it should be a portable speaker, with battery as a source of power an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal Commissioner or Commissioner concerned reasonable opportunity of being heard. 6. The said regulation empowers this Authority to modify its orders or rulings in the event that the same was pronounced under mistake of law or fact. This power is only to modify the ruling and is evidently not a power to review its own ruling. The provisions of Chapter V-B of the Customs Act, 1962 do not provide for powers of review, even as appeal provisions are duly included. 7. I also find that in the instant application, the advance ruling pronounced by this Authority on the question of classification of Echo Dot (5th Gen) and Echo Dot (5th Gen) with clock was neither under a mistake of law nor of fact. It is a ruling pronounced after due considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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