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2004 (11) TMI 354 - AAR - CustomsRectification of Mistake - Ruling given that benefit of the notification is not available to the applicant nor will it be available to purchasers from the applicant even though they may be utilizing the imported of goods in manufacturing other goods for exporting the same for the simple reason that admittedly they have not imported the goods in question - Rectification sought as order would affect the interest of all the purchasers of the applicant as they would also be bound by the ruling of this Authority - Held that:- Rule 18 is analogous to Section 154 of the Income Tax Act. Under the rule only such a mistake is liable to be rectified which is apparent from the record. Such a mistake as occurs due to accident or inadvertence, once your attention is invited to it, you cannot miss it. If it requires debate, long process of reasoning to discover the mistake, it cannot be a mistake apparent from the record. The portion indicated above is a considered opinion expressed after examining the scope of the notification under which goods imported by a manufacturer of specified goods for use in the manufacture of such goods for export by that manufacturer alone enjoy the exemption; the benefit of the notification is not available to bona fide exporters of manufactured goods, who are purchasers from importers - it abundantly clear that the advance ruling pronounced by the Authority under section 28-I(6) shall be binding only on (a) the applicant who sought it; (b) in respect of matters referred to in sub-section (2) of section 28H and (c) the Commissioner of Customs. The purchasers or the would-be purchasers of the applicant do not fall under any of the above mentioned clauses, therefore, it would be futile to contend that under section 28J the ruling would be binding on the purchasers - Rectification denied.
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