Court : Authority for Advance Rulings
Reported in : (2005)(103)ECC123
Appellants: Shri Kartar Singh Kochar S/o late Shri Sucha Singh Vs.Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and B.A. Agrawal, Members For Appellant/Petitioner/Plaintiff: P.S. Narasimha and Chandrashekhar Jha, Advs.1. Shri Kartar Singh Kochar, S/o Late Shri Sucha Singh, resident of C-30, Usha Niketan, New Delhi - 110016 (hereinafter referred to as the applicant) has filed an application for advance rulings in which originally three questions were raised. The applicant is setting up a joint venture in pandal and shamiana business in New Delhi along with Mrs. Deep Kaur who is a non-resident and who happens to be applicant's daughter. Two of the three questions which were originally raised were subsequently reframed. The revised three questions read as under : "I. Under which classification i.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings. PA system and other articles, without ...
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2005)(187)ELT449AAR
Ruling Nos. AAR/2-6(Cus.)/2005 in Application Nos. AAR/44(Cus.)/15-18 and 20/2005 1. These five applications are filed by M/s. Alcatel India Limited, Gurgaon under Section 28H of Customs Act, 1962 (for short the Act). The applicant is seeking advance ruling of the Authority in respect of the classification of the goods mentioned against each application in the following table.S. No. Application No. Description of goods Applicant's Classification fo the goods Commissioner's plea 1. AAR/44(Cus.)/15/2005 Link Extender Load-ing Channel Subrack 85175099 Classification accepted 2. AAR/44(Cus.)/16/2005 Compensation Disper-sion Unit 8517 50 99 Classification accepted 3. AAR/44(Cus.)/17/2005 URW subrack (Unrepeatered) accepted 8517 50 99 Classification accepted 4. AAR/44(Cus.)/18/2005 Dispersion Compensa- tion subrack 85175099 Compensation accepted 5. AAR/44(Cus.)/20/2005 Fixed Filter Unit (Unrepeatered) 8517 50 99 Classification accepted 2. The common question that arises for our consideratio...
Tag this Judgment!Court : Authority for Advance Rulings
Justice Syed Shah Mohammed Quadri This application under section 245Q(1) of the Income-tax Act, 1961 (for short the Act), is placed before us for passing appropriate orders on the letter of the applicant seeking permission to withdraw the application. 2. More than 30 days has elapsed from the date of the application. Though sub-section (3) of Section 245Q of the Act provides that an applicant may withdraw the application filed under sub-section (1) thereof, yet in view of the fact that for more than four months the applicant has not been able to comply with the defects, and it is seeking permission to withdraw the application with liberty to file fresh applications, duly in proper form, we think that no useful purpose will be served by continuing this application in defective form. We have already taken the view that sub-section (3) of section 245Q of the Act does not preclude the Authority from permitting withdrawal of the application beyond the period of 30 days, if circumstances so ...
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