Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Advance ruling jurisdiction is barred where the question raised has already been conclusively decided by a Court, because the authority cannot re-adjudicate a settled issue or create conflicting classifications. Applying that principle, the Authority held that the classification of roasted areca nuts was already determined by the Madras High Court under Heading 2008, and the applicant showed no change in the goods' nature, composition or processing. Mere renumbering or substitution of the tariff sub-heading after later legislation did not create a fresh classification question. The application was therefore not maintainable and was rejected as covered by binding judicial precedent.
Advance ruling jurisdiction is barred where the question raised has already been conclusively decided by a Court, because the authority cannot re-adjudicate a settled issue or create conflicting classifications. Applying that principle, the Authority held that the classification of roasted areca nuts was already determined by the Madras High Court under Heading 2008, and the applicant showed no change in the goods' nature, composition or processing. Mere renumbering or substitution of the tariff sub-heading after later legislation did not create a fresh classification question. The application was therefore not maintainable and was rejected as covered by binding judicial precedent.
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