https://www.taxtmi.com/caselaws?id=386053 The Authority for Advance Ruling, Maharashtra, allowed M/s. Micro Interlinings Pvt. Ltd. to voluntarily withdraw their application seeking clarification on the classification of Fusible Interlining fabric without examining the merits of the case. The withdrawal was accepted without further analysis of whether the fabric should be classified under HSN code 5903 or based on the blend of yarn in chapters 52-55. This decision highlights the procedural aspect of the legal process, emphasizing the applicant's right to withdraw their application unconditionally. en-us Thu, 22 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386053 The Authority for Advance Ruling, Maharashtra, allowed M/s. Micro Interlinings Pvt. Ltd. to voluntarily withdraw their application seeking clarification on the classification of Fusible Interlining fabric without examining the merits of the case. The withdrawal was accepted without further analysis of whether the fabric should be classified under HSN code 5903 or based on the blend of yarn in chapters 52-55. This decision highlights the procedural aspect of the legal process, emphasizing the applicant's right to withdraw their application unconditionally. Case-Laws GST Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386053