https://www.taxtmi.com/caselaws?id=424851 The AAR, Tamil Nadu declined to admit an application seeking classification of Air Spring Failure Indication cum Brake Application (FIBA) goods under tariff heading 86072100. The applicant manufactured and supplied these goods to Indian Railways. DGGSTI, Coimbatore had initiated investigation proceedings in 2019 based on intelligence that the applicant was incorrectly classifying railway parts under Chapter 86 instead of appropriate chapters 84/85. A show cause notice was issued in 2022. The AAR held that since the classification issue was already under investigation proceedings under Section 67 of the Act, it fell under the first proviso to Section 98(2), making the application inadmissible for advance ruling. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424851 The AAR, Tamil Nadu declined to admit an application seeking classification of Air Spring Failure Indication cum Brake Application (FIBA) goods under tariff heading 86072100. The applicant manufactured and supplied these goods to Indian Railways. DGGSTI, Coimbatore had initiated investigation proceedings in 2019 based on intelligence that the applicant was incorrectly classifying railway parts under Chapter 86 instead of appropriate chapters 84/85. A show cause notice was issued in 2022. The AAR held that since the classification issue was already under investigation proceedings under Section 67 of the Act, it fell under the first proviso to Section 98(2), making the application inadmissible for advance ruling. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424851