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The application filed by the Applicant for advance ruling is dismissed as withdrawn.

Classification of Goods — In the instant application applicant sought for Advance Ruling on the question that “Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading”. But 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Held that — The application filed by the Applicant for advance ruling is dismissed as withdrawn. — C.M. Enviro Systems Private Limited, In Re [2018] 6 TAXLOK.COM 61 (AAR-Karnataka)