2018 (12) TMI 477 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMI – Permission to withdraw Advance Ruling Application – classification of goods – Scientific & Technical Instruments, Equipments – the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018, quoting the reason that their claim has no merit – Held that:- The application filed by the Applicant for advance ruling is dismissed as withdrawn. – AAR No. KAR ADRG 31/2018 Dated:- 28-11-2018 – SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by Sri. Praveen Crasta, Director ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 9
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Shock Chamber; Corrosion Test Chamber, Altitude Chamber, Dust Chamber, Rain Chamber, Walk in and drive in Chamber, that simulate real environmental conditions within a closed test space. The Applicant stated that these chambers are supplied to R&D and quality control labs to test the reliability of a product, these equipments used by DRDO s and other Defence Establishments, Automotive, Electrical & Electronic Industries (Private & Public Enterprises) and hence the use of these products is scientific & Technical in nature. 3. In view of the above, the Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading
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