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    <title>2022 (5) TMI 693 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The AAAR remanded the case back to Maharashtra AAR for fresh consideration regarding classification and tax rate determination for Tyre Pyrolysis Oil. The appellant claimed they had submitted test reports showing chemical composition and manufacturing process details, while MAAR stated these were not provided. Due to factual contradictions between parties, AAAR directed AAR to hear the matter on merit after calling for all required documents including test reports and manufacturing details to make proper advance ruling determination.</description>
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      <description>The AAAR remanded the case back to Maharashtra AAR for fresh consideration regarding classification and tax rate determination for Tyre Pyrolysis Oil. The appellant claimed they had submitted test reports showing chemical composition and manufacturing process details, while MAAR stated these were not provided. Due to factual contradictions between parties, AAAR directed AAR to hear the matter on merit after calling for all required documents including test reports and manufacturing details to make proper advance ruling determination.</description>
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