https://www.taxtmi.com/caselaws?id=465470 The dominant issue was whether roasted areca nuts (whole/cut) were classifiable under CTH 20081920. The Authority held that the classification question had already been conclusively determined in prior advance rulings and was upheld by an HC, and the applicant disclosed no new facts warranting a fresh determination. Applying s. 28-I(2) of the Customs Act, 1962 and the relevant proviso barring admission where the question is already decided, the Authority refused to entertain the application and disposed it as not allowed. en-us Fri, 11 Apr 2025 00:00:00 +0530 Fri, 26 Dec 2025 19:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465470 The dominant issue was whether roasted areca nuts (whole/cut) were classifiable under CTH 20081920. The Authority held that the classification question had already been conclusively determined in prior advance rulings and was upheld by an HC, and the applicant disclosed no new facts warranting a fresh determination. Applying s. 28-I(2) of the Customs Act, 1962 and the relevant proviso barring admission where the question is already decided, the Authority refused to entertain the application and disposed it as not allowed. Case-Laws Customs Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465470