Soft Turf

i) Whether the PVC Carpet Mats manufactured by the applicant is classifiable under Tariff item 5705 00 49 of the Customs Tariff Act, 1975 and therefore, in view of Entry 146 of Schedule II of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 12%.?
ii) But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 22-05-2019.