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2022 (1) TMI 519 - AAR - CustomsBenefit of concessional rate of duty - import of stainless-steel scarp - Entry No. 333 of the Notification No. 12/2012-Cus., dated 17-3-2012, as amended vide Notification No. 25/2013-Cus., dated 8-5-2013 - HELD THAT:- A perusal of the tariff shows that Notification No. 12/2012-Cus., dated 17-3-2021, as amended was superseded vide Notification No. 50/2017-Cus., dated 30-6-2017. Therefore, the applicant’s initial contention that there has been no factual change in respect of the application since its original filing doesn’t appear to be correct - the said notification has been amended several times since and the amendments carried out vide Notification No. 2/2021-Cus., dated 1-2-2021 are significant in the context of the present advance ruling application. The effect of the amendments carried out w.e.f. 1-2-2021 is that the benefit of ‘NIL’ rate of duty available to all goods falling under Heading 7204 of the tariff would cease w.e.f. 1-4-2022, and w.e.f. the said date all goods of Heading 7204 would attract basic customs duty @ 2.5%. In view of such a position, the application for advance ruling has become infructuous. Advance rulings can be sought only in respect of the issues permitted under Section 28H of the Act and such ruling would remain in force, as per the provisions of Section 28J(2) of the Act, only till the law or facts remain unchanged. Therefore, advance rulings can only be sought only w.r.t. law or facts that exists at the relevant time and not w.r.t. some hypothetical proposition. In this case, the law/facts existing at the time of original application are no longer existing and therefore, the request for an advance ruling on the basis of such non-existent law/facts merit rejection. The application filed by M/s. ELG India Pvt. Ltd. is rejected as infructuous.
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