Order of Authority for Advance Rulings (Customs & Central Excise) in respect of Application No.AAR/44/101/2003 dated 23.2.2004 filed by M/s.Shonkh Technologies International Ltd., NIRMAL

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....ated 23.2.2004 filed by M/s.Shonkh Technologies International Ltd., NIRMAL Authority for Advance Rulings (Customs & Central Excise) rejected the application filed by M/s.Shonkh Technologies International Ltd., NIRMAL seeking advance ruling as to whether the process proposed to be undertaken by the applicant company amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 or not, ....

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....application was rejected at the stage of preliminary hearing consequent to an objection raised by the Department that the application is not maintainable since the question on which the Advance Ruling is sought does not fall under Section 23C of the Central Excise Act, 1944. The Advance Ruling Authority agreed with the contention of the Department and rejected the petition on the ground that the i....