TaxTMI 
TaxTMI 
2022 (1) TMI 519
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....r) on 15-10-2013. The issue for determination was whether the benefit of concessional rate of duty under Entry No. 333 of the Notification No. 12/2012-Cus., dated 17-3-2012, as amended vide Notification No. 25/2013-Cus., dated 8-5-2013 would be available to the stainless-steel scarp proposed to be imported by the applicant. Since the applicant stated that they had not decided the port of import, the secretariat of the AAR requested the Chairman, Central Board of Excise and Customs to designate a Commissioner of Customs in terms of Regulation 10 of the Authority for Advance Rulings (Central Excise, Customs, and Service Tax) Procedure Regulations, 2005 for the purpose of representing the government. The CBEC, vide an order dated 1-11-2013, is....
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....entative was given 2 weeks' time to file his written submissions and the ruling was reserved. However, no ruling has been actually issued and on the appointment of Customs Authority of Advance Rulings under Section 28EA of the Customs Act, 1962; the secretariat of the AAR transferred the application to CAAR, Mumbai in February, 2021. 3. Since, the original application for advance ruling was filed in 2013, and the statutory period of limitation for pronouncing a ruling was over, it appeared that the said application had already lapsed before its transfer to the CAAR, Mumbai. Therefore, the Secretary to the CAAR, Mumbai, on a constructive interpretation of law and as a trade facilitation measure, informed the applicant to re-apply in ....
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....een received. In the said reply, the applicant has stated that the Notification No. 50/2017-Cus., dated 30-6-2017, after the amendment vide Notification No. 2/2021-Cus., dated 1-2-2021 allows all goods falling under Heading 7204 of the Customs Tariff to be imported at 'Nil' rate of duty up to 31-3-2022. However, to obviate any future dispute/confusion, they would still like to receive an advance ruling w.r.t. stainless-steel scrap for melting. 5. I have gone through the records of the proceedings. The applicant, in this case, propose to import different grades of metal scrap classifiable under Entry Number 7204 21 of the Indian Customs Tariff, process the said metal scrap to produce blended metal scrap of the grade required by its c....
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....tion has been amended several times since and the amendments carried out vide Notification No. 2/2021-Cus., dated 1-2-2021 are significant in the context of the present advance ruling application. The relevant changes are reproduced below :- (55) for S. No. 369 and the entries relating thereto, the following S. No. and entries shall be substituted, namely :- "369. 7204 All goods 2.5% - -" I have also taken note of the following entry of the said amending notification :- (54) for S. No. 368 and the entries relating thereto, the following S. No. and entries shall be substituted, namely :- "368. ....