Advance Ruling— Section 97 of CGST Act— The present application has been filed by M/s SHAH SAKALCHAND CHUNILAL & CO, the applicant, seeking an advance ruling in respect of the following question.

Whether brass puja utensils like diya, samai, agarbatti stand, pach arti, dhuparti, nandadeep, hawankund and other utensils used in puja daily in households are covered by Tariff Heading 7418 or Tariff Heading 7419.

The applicant has submitted a letter via email and requested that they may be allowed to voluntarily withdraw their subject application.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.