Advance Ruling

[MANOHARAN ARUMUGAM]

Dear experts,

In 2021 we had imported one equipment falling under CTH 9027. Customs disputed our assessment and issued SCN to pay the differential duty under some other CTH. Meanwhile, for the same equipment somebody applied for Advance Ruling and the customs authority for advance ruling passed a ruling confirming the equipment to be classified under CTH 9027.

My query is if we can use the Advance Ruling in support of our assessment and drop the SCN?

Pl. clarify.

AI Summary

Advance ruling persuasive not binding: ruling for another importer may inform assessment but lacks binding effect.
An advance ruling in favour of one importer is binding only on that applicant and the customs authorities with respect to that applicant; it is persuasive but not binding for other importers facing classification disputes, and may be cited in replies to show-cause notices to influence the adjudicating authority.