TMI Blog2021 (8) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... lication in respect of any goods prior to its importation or exportation. Therefore, a reasonable interpretation of the definition would lead one to the conclusion that once application for advance ruling has been filed, and there is a delay in rendering a decision, as has happened in this very instance, imports made after filing the advance ruling application would not take away the right of the applicant to receive a ruling. Whether the 16 items grouped under 4 categories would merit classification under heading 23.09 of the tariff as animal feed supplements or they are required to be classified separately, e.g., vitamins under heading 29.36, carotenoids under 32.04, organic acids under 29.15 etc.? - HELD THAT:- The import of reading all the legal provisions cited above together leads one to the inescapable conclusion that the scheme of advance rulings in customs, as contained in the Chapter VB of the Act, envisages that an applicant would indicate only one port/point of entry for their proposed activity. The use of the definite article the in all these legal provisions also point to the intention of the legislature to define a specific individual and not indulge in a gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived in the secretariat of the CAAR, Mumbai, and therefore, a communication was sent to the applicant to re-submit the application as envisaged under sub-clause (I) of clause (6) of the Customs Authority for Advance Rulings Regulations, 2021. The applicant, vide their communication dated 01.03.2021 (received on 24.03.2021) re-submitted their application. On scrutiny, it appeared that the applicant has left the Entry No. 13 in the format CAAR - I, prescribed in terms of section 28-I(1) of the Aet read with regulation of the regulations, unfilled, and therefore, it was advised that they rectify the said omission. In reply, the applicant mentioned four entry ports, i.e., Principal Commissioners / Commissioners at Air Cargo Complex (Import), Mumbai; Chennai - III; Kolkata Port; and Nhava Sheva - I of Jawaharlal Nehru port. In the said communication, it was also asserted that the application for advance ruling was filed in June, 2019, and therefore, the original date of filing should be honoured. It was, thereafter, pointed out to the applicant that section 28-(1)(1) of the Act envisages that only one Principal Commissioner or Commissioner would be involved in every application for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fer the consequences for delay on part of the erstwhile AAR. In respect of the issue of mentioning multiple principal commissioners/commissioners of customs, all their earlier arguments including the reference to the General Clauses Act have been reiterated. On the issue of seeking advance rulings on multiple products in one application, it is argued that there is no legal bar in doing so. 5. The scheme of advance rulings in customs was introduced by virtue of section 103 of the Finance Act, 1999. It is contained in the chapter VB of the Customs Act, 1962. Major amendments/deletions/substitutions were carried out to the scheme of advance rulings in the Finance Acts of2017 and 2018. Prior to such changes, advance rulings were given by the AAR which comprised of a chairperson, who was to be a retired judge of the Supreme Court, an officer of the Indian Customs and Central Excise Service who is qualified to be a member of the Board, and an officer of the Indian Legal Service who is, or is qualified to be, an additional secretary to the government of India. However, by virtue of section 28EA, inserted in the Act w.e.f. 28.03.2018, provision was made for appointment of an officer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation. Therefore, a reasonable interpretation of the definition would lead one to the conclusion that once application for advance ruling has been filed, and there is a delay in rendering a decision, as has happened in this very instance, imports made after filing the advance ruling application would not take away the right of the applicant to receive a ruling. 6. In the application originally filed before the erstwhile AAR in New Delhi, no port of import, i.e., a principal commissioner / commissioner, as referred to in sections 28-I, 28J, and clause (9) of the CAAR Regulations, 2021 read with section 28KA of the Act was mentioned. Therefore, the Chairman of CBEC (now CBIC) had appointed the Principal Commissioner of Customs (Import), Air Cargo Complex, New Delhi to discharge the functions entrusted under various provisions of the Chapter VB of the Customs Act, 1962. After the deficiency memo raised by the Secretary to the CAAR, Mumbai, the applicant has mentioned four such Principal Commissioner /Commissioners. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tands now, flows from the decision of the Hon ble High Court of Madras in the case of M/s. ISHA EXIM reported at 2018 (13) G.S.T.L. 273. 7. In the present application before me, advance ruling has been sought in respect of 16 items grouped under 4 categories, i.e., vitamins, carotenoids, organic acids, clay products/GIycinates/Omega-6 s(CLA). It is the applicant s contention that these are animal feed supplements. The basic issue for determination is whether the 16 items grouped under 4 categories would merit classification under heading 23.09 of the tariff as animal feed supplements or they are required to be classified separately, e.g., vitamins under heading 29.36, carotenoids under 32.04, organic acids under 29.15 etc. Relevant portions of the section 28H of the Act reads as under: - SECTION 28H. Application for advance ruling. - (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought shall be in respect of, (a) classification of goods under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... everal items in one application can perhaps be justified. However, so far as the present proceedings are considered, any product, to be eligible for classification as an animal feed supplement, must satisfy the conditions prescribed for that purpose. The relevant chapter note reads as under: - Heading 2309 includes products o/a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. However, I find nothing in the application before me to suggest that the mandate of the chapter note reproduced above is satisfied by any of the 16 products, the classification of which has been sought in the present advance ruling application. Therefore, it is not sufficient to decide the classification of, say LUTA.CAPLAN 98% 25KG 5H4 1, which is said to be Calcium D Pantothenate minimum 98% on the basis of the following description of usage, It is an animal feed supplement required for protein, carbohydrates and fat metabolism in the body. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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