2018 (9) TMI 434 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SI No, 24A of Schedule-III) as “Other Non-Alcoholic Beverage” or under Sub-heading 220210 as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of N/N. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017?
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Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or de
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caffeine is classifiable under Tariff Item 2202 91 00 (SI No, 24A of Schedule-III) as Other Non-Alcoholic Beverage or under Sub-heading 220210 (Sl. No. 12 of Schedule-IV) as All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017." The Preliminary hearing in the matter was held on 05.06.2018, Sh. Nirav karia, Advocate appeared and stated they have made written request for withdrawal of the present application and requested that withdrawal of their present ARA application be allowed. The applicant authorized representative Sh. Nirav Karia, Advocate had also fil
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