AAR: Rejects application citing applicant’s mere ‘academic interest’ in the issue

Himachal Pradesh AAR rejects the application of advance ruling noting that the applicant is neither the supplier nor does he proposes to undertake supply of ENA; Observes that the applicant is engaged in manufacture of homeopathic formulations where ENA is an important input for the applicant; Notes that the applicant is not engaged in manufacture and supply of ENA presently, but proposes to enter in business of manufacture of ENA in future; States that the applicant has only...