A TEX INDIA PVT LTD Vs. STATE

JUDGEMENT

(1.) 1. The Petitioner in this petition under Rule 18 of the Advance Rulings (Procedural) Rules, 2003 (for short the "Rules") is the applicant in the application for advance ruling (AAR (Cus)/1/2004) [2004 (168) E.L.T. 27 (AAR)]. It seeks rectification of ruling pronounced by the Authority on the questions specified in the said application on 16-3-2004 on the ground it suffers from mistake apparent from the record.

(2.) Mr. Dhingra appearing for the petitioner, points out to us the portion of the ruling which according to him contains an error apparent from the record, which reads as follows :-

(3.) IN our view the petition is wholly without any merit. First the portion pointed out above does not suffer from any mistake let alone mistake apparent on the record having regard to the scope of Rule 18 which reads thus :