https://www.taxtmi.com/caselaws?id=776326 A fresh show cause notice seeking to classify Nizam Pakku under Chapter 2106 was treated as an impermissible reopening of a settled classification dispute where earlier proceedings had already placed the product under Chapter 0802. The court noted that the product's essential character remained unchanged despite the presence of oils, menthol, sugar and spices, and no material change in the tariff framework or factual basis was shown to justify departure from the earlier view. The GST advance ruling also supported Chapter 0802. On that basis, the notice was regarded as abuse of process and could be quashed in writ jurisdiction. en-us Fri, 01 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 06:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776326 A fresh show cause notice seeking to classify Nizam Pakku under Chapter 2106 was treated as an impermissible reopening of a settled classification dispute where earlier proceedings had already placed the product under Chapter 0802. The court noted that the product's essential character remained unchanged despite the presence of oils, menthol, sugar and spices, and no material change in the tariff framework or factual basis was shown to justify departure from the earlier view. The GST advance ruling also supported Chapter 0802. On that basis, the notice was regarded as abuse of process and could be quashed in writ jurisdiction. Case-Laws Customs Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776326