TMI Blog2021 (8) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 do not provide for powers of review, even as appeals provisions are duly included. In the instant case, the advance ruling pronounced by this Authority on the question of classification of Echo devices 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. Petition dismissed. - Order No. CAAR/Del/Amazon/02/2021 in Application No. VIII/(CAAR)/Delhi/Amazon/17/2021/9674-80 - - - Dated:- 24-8-2021 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AAR/Mum/ARC/14/2021, dated 10-6-2021 reported in 2021-TIOL-01-AAR-CUS in the matter of Apple India Pvt. Ltd. In the said advance ruling, CAAR, Mumbai has ruled that Apple HomePods merit classification under sub-heading 8517 62 90, and it is contention of the applicant that features of Apple HomePod are identical to those of subject Echo products; and (ii) HM Revenue and Customs vide order dated 9-10-2018 had initially classified Echo Show device under Heading 8528. However, subsequently after completion of review, Echo Show is held to be classifiable under Heading 8517. 4. It may be noted for record that neither the advance ruling on the question of classification of Apple HomePods by CAAR, Mumbai or the advance ruling proceedings bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order or advance rulings, which reads as following; The Authority may suo motu or on a petition by the applicant or the Principal Commissioner or Commissioner, but before pronouncement of an advance ruling or before an advance ruling pronounced has been given effect to, on being satisfied that an order or advance ruling was pronounced under mistake of law or fact, modify such order or advance ruling in such respects as it considers appropriate, after allowing the applicant and Principal Commissioner or Commissioner concerned reasonable opportunity of being heard. 7. 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 modi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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