TMI Blog2022 (5) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... y be decided on merit after calling for all the required documents from the Appellant - the case is remanded back to the Maharashtra AAR for passing the advance ruling in respect of the questions asked by the Appellant - Appeal disposed off. - MAH/AAAR/AM-RM/06/2022-23 - - - Dated:- 2-5-2022 - SHRI ASHOK KUMAR MEHTA, AND SHRI RAJEEV KUMAR MITAL, MEMBER Present for the Appellant: Shri Chintan Shah, Advocate (Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. Present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [ hereinafter referred to as CGST Act and MGST Act ] by M/s. Royal Carbon Black Private Limited, New Era Mills Compound, Mogul Lane, Matunga (West), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oderate temperature (500 o C) and short hot vapor residence time (1s) [10,11] Nevertheless, the yield of other products also can be optimized by adjusting the parameters of operating conditions. The liquid from the pyrolysis process is known as pyrolysis oil or bio-oil, and has potential for use as fuels or as feedstock for many commodity chemicals Source : Faisal Abnisa Wan and Mohd AshriWan Daud, A review on co-pyrolysis of biomass: An optional technique to obtain a high-grade pyrolysis oil , Energy Conversion and Management, Volume 87, November 2014, Pages 71-85. 3.6 As per the Appellant in the Application before the Authority for Advance Ruling, Pyrolysis Oil ought to be qualified as under: i) Biodiesel (3826) as it is derived from rubber part of the Tyre, which is renewable in nature just like Palm Oil made from Palm fruit used to make biodiesel. ii) Alternatively, it should be classified as Marine Fuel (2710) as its specifications meet that of Marine fuels. 3.7 The MAAR, vide its Order No. GST-ARA-50/2019-20/B-60 dated 15.12.2020 , has held that the Advance Ruling Authority cannot pass any ruling in respect of the question raised by the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar manner, then it has to be done in that manner, and in no other manner Reliance has been placed on decisions of the Supreme Court of India in Chandra Kishore Jha vs. Mahavir Prasad, AIR 1999 SC 3558 (para 12), Dhananjaya Reddy vs. State of Karnataka, AIR 2001 SC 1512 (para 22). Thus, when Section 98 (4) of MGST Act, 2017 require that the Ld. AAR after admitting an application pronounce a ruling on the questions raised in the application before it, the Ld. AAR ought to have answered the questions in the Appellant s case. 5.4 That the Pyrolysis Oil being manufactured by the Appellant from rubber tyres ought to be classified as Biodiesel under the Heading 3826 of the Notification Number 01/2017-CT (Rate) dated 28.06.2017, or alternatively, be classified as Marine Fuel under the Heading 2710 of the said Notification Number 01/2017-CT (Rate) dated 28.06.2017; Contention of the Jurisdictional Officer 6. The Jurisdictional Officer, vide their reply dated 27.08.2021, has made the following submissions: (i) That reference has been made to the Wikipedia definition of the Biodiesel , which is being reproduced hereinunder: Biodiesel : Biodiesel refers t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court Orders dated 23.03.2020 and 23.09.2021 vide which it has been clarified that in computing the period of limitation in filing any suit, appeal, application or proceeding, the period from 15.03.2020 to 02.10.2021 shall stand excluded. Shri Shah further argued that as the impugned Advance Ruling Order had been passed on 15.12.2020 and the appeal this had been filed on 17.08.2021, there was no delay in the filing of the appeal under consideration, and therefore, pleaded to admit the appeal. Consequently, the Bench accepted the contention of the Appellant and admitted the appeal under question. 7.2 Shri Shah then referred to the impugned Advance Ruling Order wherein the Advance Ruling Authority had refrained to pass any ruling as to the classification of the impugned product, i.e., Tyre Pyrolysis Oil, stating that since the Appellant had not provided any test report with respect to the constituents of the impugned product, they are not in a position to classify the product under question. In this regard, Shri Shah contended that the Appellant may be granted opportunity to present the test reports in respect of the constituents of the impugned product along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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