https://www.taxtmi.com/caselaws?id=310639 An advance ruling application remained maintainable because the statutory bar applies only where the same question is already pending or decided in the applicant's own case. The Fire TV Stick kits were classified by their essential character as composite goods under the entry for apparatus for transmission or reception of voice, images or other data, with the receiver being the principal component. Separately imported wireless remotes were classified under the specific entry for radio remote control apparatus because that heading directly described their function. The exemption notification did not extend to the separately imported remotes, so concessional treatment was available only for the kits. en-us Wed, 08 Dec 2021 00:00:00 +0530 Sat, 04 Nov 2023 09:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310639 An advance ruling application remained maintainable because the statutory bar applies only where the same question is already pending or decided in the applicant's own case. The Fire TV Stick kits were classified by their essential character as composite goods under the entry for apparatus for transmission or reception of voice, images or other data, with the receiver being the principal component. Separately imported wireless remotes were classified under the specific entry for radio remote control apparatus because that heading directly described their function. The exemption notification did not extend to the separately imported remotes, so concessional treatment was available only for the kits. Case-Laws Customs Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310639