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The application filed by the Applicant for Advance Ruling is disposed as withdrawn.

Classification of Goods — The applicant is engaged in supplying dried coconut (Shelled and peeled) which is an edible product and is consumed by the general public as edible dry fruit/ nut and therefore it comes under the HSN Code 08011920 and he is exporting to foreign countries also. The applicant has sought advance ruling on the “Classification for the supply of “Dried Coconut (Shelled & Peeled)”. The applicant stated they are withdrawing their application as they have already applied for Provisional assessment. Thus, the application filed by the Applicant for Advance Ruling was disposed as withdrawn. — Madhukant Shah Vishal (Proprietor M/S. Shree Parshwanath Corporation), In Re… [2019] 15 TAXLOK.COM 109 (AAR-Tamil Nadu)