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        Customs

        Maintainability of advance ruling application questioned due to...

        Advance Ruling Application Dismissed: Pending Classification of Lithium-Ion Cell Products Under Review by Customs Officer.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell manufacturing. Advance ruling definition u/s 28E allows rulings on pre-importation questions, but Customs Authorities have issued rulings on post-importation queries for consistency and facilitation. Section 28 provides for pre-notice consultation and duty payment by importer before notice for short-levy. Applicant initiated reassessment process, rendering advance ruling application liable for rejection as classification issue pending before Customs Officer. Advance ruling application dismissed.
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