TMI Blog2004 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling of the Authority on the following question :- "Whether the products in question are classifiable under Chapter Heading 7323.90 or 7326.19 or any other Chapter Head or more than one Chapter Head ?" 2. The applicant is a resident Indian partnership firm which is a S.S.I. unit. It claims to be in the process of setting up a joint venture. It is engaged in the manufacture and sale of the iron and steel wire products. It says that the products in question are classified by the excise department under Chapter heading 7326.19 and states that by its letter dated 7-4-2004, it has accepted the classification provisionally subject to final ruling by the Advance Rulings Authority, which the department has also accepted. 3. Heard the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, the Appellate Tribunal or any Court; (b) the same as in a matter already decided by the Appellate Tribunal or any Court: Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order". 7. A perusal of the provisions, extracted above, would show that under clause (a) of the first proviso to sub-section (2) of Section 23D, the Authority cannot allow the application [cannot entertain for pronouncing advance ruling under sub-section (4) thereof], if the question raised in the application is already pending in the applicant's case be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "advance ruling" means the determination, by the Authority, of a question of law or fact specified in the application regarding liability to pay duty in relation to an activity proposed to be undertaken by the applicant. The question that arises here is whether the applicant is at the stage of proposing to undertake the activity or has already commenced the activity of manufacture of goods. 10. In response to the letter issued by the Secretariat of the Authority on 14th May, 2004, seeking clarification in that regard, the applicant replied by its letter dated 22nd May, 2004. Para '4' of that letter is relevant here and reads thus - "4. The point regarding the manufacture of the excisable items for which advance ruling is applied, pleas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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