Advance Ruling- The present appeal ha been filed by the appellant against the advance ruling order.

The Appellant is a company engaged in the business of manufacture and supply of Tyre Pyrolysis Oil, Pyrolysis Oil, Mixed Oil, Non-Pyrolysed Steel, Carbon Black Powder, Crumb Rubber, Steel Scrap, Pyrolysis Plant, etc. derived from the scrap automobile rubber tyres.

The Appellant had sought an Advance Ruling from the MAAR (Maharashtra Authority for Advance Ruling) regarding the (HSN) classification of “Tyre Pyrolysis” and the duty applicable therein.

The advance ruling authority has held that it cannot pass any ruling in respect of the question raised by the Appellant on account of non-submission of the details regarding the chemical composition of the impugned product. Thus, the MAAR did not answer the question asked by the Appellant.

 the Appellant, in their grounds, have contended that they have submitted the Test Reports consisting the chemical composition of the impugned Product during the course of the proceedings before the MAAR along with the details of the manufacturing processes carried out to obtain the impugned product. 

it is opined that issue under question may be heard by the Advance Ruling Authority on merit after calling for all the required documents as it may deem fit to pronounce its ruling in the matter.

Held that- This authority set aside the Advance Ruling passed by the MAAR and hold that the case may be decided on merit after calling for all the required documents from the Appellant. Accordingly, the case is remanded back to the Maharashtra AAR for passing the advance ruling in respect of the questions asked by the Appellant.