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2024 (3) TMI 191 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, NEW DELHIRequest for modification of Advance Ruling - Classification of goods proposed to be imported - Echo Dot (5lh Generation) Model No. C2N6L4 - Echo Dot (5th Generation) with clock Model No. C4E8S3 - HELD THAT:- It is pertinent to mention that the said advance ruling has been issued by the Authority following the due procedure. It is a speaking order providing specific reasons for classifying the goods in question and 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 and law. Under the circumstances, provisions of Regulation 21 of CAAR Regulations, 2021 cannot be invoked in the instant case. The modification petition dated 16-8-2023 is, therefore, dismissed.
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