TMI Blog2022 (1) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... es since and the amendments carried out vide Notification No. 2/2021-Cus., dated 1-2-2021 are significant in the context of the present advance ruling application. The effect of the amendments carried out w.e.f. 1-2-2021 is that the benefit of NIL rate of duty available to all goods falling under Heading 7204 of the tariff would cease w.e.f. 1-4-2022, and w.e.f. the said date all goods of Heading 7204 would attract basic customs duty @ 2.5%. In view of such a position, the application for advance ruling has become infructuous. Advance rulings can be sought only in respect of the issues permitted under Section 28H of the Act and such ruling would remain in force, as per the provisions of Section 28J(2) of the Act, only till the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Regulation 10 of the Authority for Advance Rulings (Central Excise, Customs, and Service Tax) Procedure Regulations, 2005 for the purpose of representing the government. The CBEC, vide an order dated 1-11-2013, issued from F. No. 275/74/2013-Cx.8A, appointed the Commissioner of Customs (Import) of Mumbai Zone-I for the said purpose. The comments of the said Commissioner to the application for advance ruling was received in the secretariat of the AAR on 6-1-2014 which was shared with the applicant and their rejoinder, received on 20-2-2014 is on record. 2. The application came up for admission on 31-7-2015, and since there was no objection for its admission from the side of the government, it was admitted. Subsequently, the matter came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed before its transfer to the CAAR, Mumbai. Therefore, the Secretary to the CAAR, Mumbai, on a constructive interpretation of law and as a trade facilitation measure, informed the applicant to re-apply in the prescribed form if they still wished to receive a ruling on this subject. The applicant expressed their desire to pursue the matter and also stated that there is no change in the factual scenario since the date of original filing. After scrutiny of the said transferred application, the Secretary to the CAAR, Mumbai informed the applicant that they had paid ₹ 2500/- as application fee which has since been revised and also to indicate the port through which they wish to import. In reply, the applicant has paid the applicable fee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import different grades of metal scrap classifiable under Entry Number 7204 21 of the Indian Customs Tariff, process the said metal scrap to produce blended metal scrap of the grade required by its customers. The processing to be undertaken by the applicant include radioactivity check, grade-wise sorting, cutting/shredding/crushing/sizing, bundling and briquetting, and blending. In the aforementioned factual backdrop, the question on which the advance ruling has been sought in this case is whether the import of stainless-steel scrap would be eligible for the benefit of concessional rate of duty as provided under Sr. No. 333 to the Notification No. 12/2012-Cus., dated 17-3-2012 as amended vide Notification No. 25/2013-Cus., dated 8-5-2013. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment to the first proviso to the Notification No. 50/2017-Cus., dated 30-6-2017 vide the Notification No. 2/2021-Cus., dated 1-2-2021 is also significant in the context of the present advance ruling application. The amended proviso reads as under :- II. in the first proviso, - (1) for clause (a), the following clause shall be substituted, namely :- (a) the goods specified against S. No. 368 of the said Table on or after the 1st day of April, 2022 ; The effect of the amendments carried out w.e.f. 1-2-2021 is that the benefit of NIL rate of duty available to all goods falling under Heading 7204 of the tariff would cease w.e.f. 1-4-2022, and w.e.f. the said date all goods of Heading 7204 would attract basic customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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