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In view of non-submission of details this Authority cannot pass a Ruling on the questions raised by the Applicant. The question raised for advance ruling was what is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable?

Classification of goods- In the instant case, the applicant has requested this authority to classify the product “Pyrolysis Oil” being manufactured by them. Applicant has submitted that pyrolysis oil should be classified as a Biodiesel falling under HSN 3826 since it is derived from the rubber part of a tyre, which is renewable in nature or alternatively, it should be classified as Marine Fuel falling under HSN 2710 as its specifications meet that of Marine fuels. The applicant has not shown an inclination to submit the required details and therefore, in absence of submissions of full details, this authority cannot arrive at the correct classification of the subject product. Applicant has made submission and stated that the chemical composition of their product changes depending on the types of tyres being used. Held that- The said question cannot be answered in view of non-submission of full details by the Applicant as mentioned under the Observations and Findings section of the order.