https://www.taxtmi.com/caselaws?id=790165 An advance ruling application on classification was held not maintainable where the same classification dispute concerning some imported goods was already pending in the applicant's own case before appellate forums, attracting the bar under Section 28I(2)(a) of the Customs Act, 1962. The authority treated the pending proceedings on certain goods as sufficient to bar the application, and held that partial admission was not permissible under the statutory scheme. It also noted that the applicant's reliance on end use did not alter the core classification question, since tariff classification depends on the nature and character of the goods unless the heading makes use relevant. The application was rejected. en-us Thu, 09 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790165 An advance ruling application on classification was held not maintainable where the same classification dispute concerning some imported goods was already pending in the applicant's own case before appellate forums, attracting the bar under Section 28I(2)(a) of the Customs Act, 1962. The authority treated the pending proceedings on certain goods as sufficient to bar the application, and held that partial admission was not permissible under the statutory scheme. It also noted that the applicant's reliance on end use did not alter the core classification question, since tariff classification depends on the nature and character of the goods unless the heading makes use relevant. The application was rejected. Case-Laws Customs Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790165