News Flash
  • Online training on "Advance Ruling: An Introduction" for Group 'A' officers of CBIC on 17.08.2022 from 10:30 AM to 01:15 PM -reg< Click here
  • Notification issued to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 Click here
  • Calling Options/Preferences from selected candidates for the post of Stenographer Grade I & Grade II tor allocation of Zones/Formations - regsteno- I options and Steno- II options
  • Letter dt. 29.07.2022 regarding Equal Opportunity Policy Letter and Equal Opportunity Policy
  • Draft Integrated All India Seniority List of Superintendents of CGST & Central Excise, appointed to the grade during the period from 01.01.2007 to 31.12.2011 Click here
  • Draft Integrated All India Seniority List of Customs Appraisers for the period from 01.01.2012 to 31.12.2013 Click here
  • FAQs on GST applicability on ‘pre-packaged and labelled’ goods-reg. Click here
  • Vacancy Circular - Technical Officer Facilitation/Procedures (Grade A3) – in the Research and Policy Unit (Office of the Secretary General) at World Customs Organisation (WCO), Brussels. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Online training on "Various issues relating to the illegal/unauthorized import of Jammers and other wireless products" on 28.07.2022 -reg. Click here
  • 16th Session of the Virtual Customs Orientation Academy (VCOA) will be held from 12 September 2022 to 16 December 2022-reg. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Click here
  • Final Zone Allocation of candidates selected through SSC CGLE 2019- reg Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
  • Request for uploading instruction titled "Conduct of HC Litigation Monitoring Fortnight from 14.07.2022 to 27.07.2022 Click here
  • Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
  • Recruitment to the Post of Skipper on deputation-RegClick here
  • CBLR -2022 exam Declaration of date-regClick here
  • Online training on 'Budget Management: Estimation, Allocation & Expenditure' for Group 'A' officer of CBIC on 12.07.2022 from 10:30 AM to 01:15 PM -reg. Click here
  • Prospective Training for the month of July , 2022 Click here
  • Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  • Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
  • Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
  • Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliance
  • Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2 017
  • Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
  • Notification issued on Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of September, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation   |   Annex-1   |   Annex-2   |   Annex-3   |   Proforma
  • Commendation Certificate on the occasion of 5th GST Day- regClick here
  • O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
  • Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
  • Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
  • Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
  • Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
  • Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Willingness of CBIC Inspectors for posting in Ad.IIIB on loan basis- reg. Click here
  • Procedure relating to sanction, post-audit and review of refund claims Click here
  • Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
  • Notification issued on Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of August, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
  • Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
  • INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
  • CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Document 5
  • Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here
  • -->
View All

AUTHORITY FOR ADVANCE RULINGS
(CUSTOMS & CENTRAL EXCISE)
Government of India

PRESENT

Hon'ble Mr. Justice Syed Shah
Mohammed Quadri (Chairman)
Dr. K.N. Chaturvedi (Member) Mr. Somnath Pal (Member )

 

ORDER NO.  AAR(CX) R01-03/2004 dated 23-02-2004
APPLICATION No. AAR/44/101/2003

 

Name and address of the applicant  M/s. Shonkh Technologies International Ltd.,
NIRMAL, 6 Floor,
Nariman Point,
Mumbai-400 021
Present for the Applicant  Mr. V. Sridharan,
Advocate
Present for the Department Mr. Sanjeev Sachdeva,
Addl. Director General,
Directorate General of Central
Excise Intelligence, New Delhi .
Mr. S.K.Sawhney,
Addl. Director,
Directorate Genera! of Central  Excise Intelligence,
New Delhi .

ORDER
(By Mr. Justice Syed Shah Mohammed Quadri )

1 .  This is an application under section 23C of the Central Excise Act, 1944 (for short 'the Act') seeking an advance ruling on the question, "whether the process of embossing unique vehicle registration numbers on already manufactured number plates amounts to manufacture."
2. The applicant is a resident company registered under the Companies Act, 1956 and proposes to set up a joint venture in India in collaboration with a non-resident, viz. M/s. H.R. International, an independent company registered in Belgium. The applicant would be purchasing high security vehicle registration number plates from manufacturers. It would then manufacture aluminium sheets in coil form which would be flattened and laminated with retro reflective sheets.Thereafter chrome hologram shall be stamped with the hologram hot stamping machine. Thus, various sizes of licence plates would be manufactured; each plate will be having a unique serial number braided on each plate with a laser braiding machine which is a security feature. The embossed plates will then be hot stamped with a foil pre-printed with the word "IND" and laminated plate would be fitted to the vehicles. The plates will be stamped "IND" to comply with the mandatory requirement of the Government directive.  The special feature of these plates is that once such a plate is fitted to a car, it cannot be removed. The applicant submits that the plates would be classifiable under Chapter heading 83.10 of the Central Excise Tariff.
3. A preliminary objection has been raised by the Commissioner as to the maintainability  of the application on the ground that the question on  which the advance ruling is sought, does not fall under section 23C of the Central Excise Act, 1944. The germane point which arises for consideration is whether the afore-mentioned process would amount to manufacture and the goods thus manufactured fall under Chapter 83.10 of the Central Excise Tariff.      Having perused the application, the material on record and having considered the provisions of sub-section (2) of Section 23C of the Act, we are, prima facie, of the view that the application is liable to be rejected on the ground that the question on which the advance ruling is sought, does not fall under sub-section (2) of Section 23C of the Act. A notice to that effect shall be issued to the applicant under sub-section (2) of Section 23D of the Act.
4. Mr.V. Sridharan, Advocate, appearing for the applicant, takes notice on the said question as to why the application should not be rejected and submits that he waives issuance of a written notice and would argue the point regarding the maintainability of the application. Heard also the learned Departmental Representative.
5. It would be useful to read Section 23C of the Act here.
  Section 23C. Application for advance ruling -
  (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application    in such form and in such manner as may be prescribed, stating the   question on which the advance ruling is sought.
  (2) The question on which the advance ruling is sought shall be in respect of, -
    (a) classification of any goods under the Central Excise Tariff  Act, 1985 (5 of 1986);
    (b)  applicability of notification issued under sub-  section (1) of  section 5A  having a bearing on the  rate of duty;
    (c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act;
    (d) notification issued, in respect of duties of excise   under this Act, the  Central Excise Tariff Act, 1985 (5 of 1986) and any duty chargeable   under any  other law for the time being in force in the same manner as   duty of excise leviable under this Act;
    (e) admissibility of credit of excise duty paid or deemed to have been paid on the goods used in or in   relation to the manufacture of the excisable goods.
  Sub-section (2) quoted above, enumerates 5 heads which may form subject matter of a question to seek an advance ruling by the Authority.
6. The learned counsel, however, submits that the definition of the   advance   ruling read along with clause (a) of Section 23 C (2) would show that the application cannot be rejected on the ground that manufacture is not one of the heads in respect of which advance ruling could be sought. The learned Departmental Representative submits that an advance ruling can be sought only in regard to the liability to pay duty in relation to an activity proposed to be undertaken by the applicant
7. Clause (b) of Section 23A defines "advance rulings" thus:
  "(b) " advance ruling" means the determination, by the authority of a  question of law or fact specified in the application regarding the liability to   pay duty in relation to an activity proposed to be undertaken, by the applicant;"
The expression "advance ruling" means the determination of a question of law or fact regarding the liability to pay duty in relation to an activity proposed to be undertaken by the applicant. The term 'activity' is defined in clause (a) of section 23A to mean production or manufacture of goods. The expression does not postulate determination of a question as to whether the process leading to production of excisable goods amounts to activity or manufacture within the meaning of the Act. In our considered view, the definition of the said expression which, cannot be read in isolation, has to be harmoniously interpreted with the provisions of sub- section (2) of section 23C which specifically enumerates the heads on which the advance ruling can be sought. The determination of the proposed question should therefore be relatable to one of the enumerated heads. Undisputedly, clause (a) of section 23C is regarding "classification of any goods under the Central Excise Tariff Act, 1985." The stage of  classification arises only after the process of manufacture of goods is over. The classification in clause (a) can by no stretch of imagination take in its fold the process of manufacture as such. If that be so, as the advance ruling is sought on the question as to whether process amounts to manufacture, the question does not fall within any of the heads under sub section (2) of section 23C. The objection has to be sustained. The  petition is accordingly rejected.

 

Sd/
(Dr. K.N. CHATURVEDI)
MEMBER
Sd/ 
(SOMNATH PAL)
MEMBER
 Sd/
(JUSTICE S.S.M.QUADRI)
CHAIRMAN

NEW DELHI
DATED: 23.2.2004
 

F.No.AAR/44/1 01/2003