TMI Blog2021 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant has filed application through online ARA-01 Portal on 21-02-2020. However, the applicant has filed physical copy of the application along with a letter dated 29.01.2021, requesting this authority to permit them to withdraw their application for advance ruling due to the current pandemic situation created by COVID19. The application filed by the Applicant for advance ruling is dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, which is offered by the devotees at various temples as Harake Mudi , on winning the bid carried out by such temples every year. The applicant submits that he has to pay the rent of Harake Mande as the consideration for the human hair, on monthly basis. The applicant also submits that he classifies the said human hair under heading 5010 and supplies the same to wholesalers at NIL rate of duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Tax (With HSN). 4. The applicant has filed application through online ARA-01 Portal on 21-02-2020. However, the applicant has filed physical copy of the application along with a letter dated 29.01.2021, requesting this authority to permit them to withdraw their application for advance ruling due to the current pandemic situation created by COVID19. 5. In view of the above, we pass the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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