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2021 (8) TMI 1331 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHIClassification of 11 Echo devices - Echo Flex, Echo Auto, Echo Link and Echo Link-Amp - to be classifiable under sub-heading 8517 62 90, or not - four products namely, Echo 4th Generation, Echo Dot 4th Generation, Echo Dot 4th Generation with Clock and Echo Studio classificable under sub-heading 8518 22 00 or not - products namely Echo Show 5, Echo Show 8 and Echo Show 10 classibiable under sub-heading 8528 59 00 or not - HELD THAT:- Regulation 21 of CAAR Regulations 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 do not provide for powers of review, even as appeals provisions are duly included. In the instant case, the advance ruling pronounced by this Authority on the question of classification of Echo devices was neither under a mistake of law nor of fact. It is a ruling pronounced after due consideration of facts and law. Under the circumstances, provisions of Regulation 21 of CAAR Regulations, 2021 cannot be invoked in the instant case. Petition dismissed.
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