https://www.taxtmi.com/caselaws?id=791386 The advance ruling forum held that an application is barred where the same classification question has already been decided by a court under Section 28-I(2)(b) of the Customs Act, 1962. It treated the bar as applicant-agnostic and found that a prior High Court decision on roasted areca nuts conclusively covered the issue, so the same question could not be re-agitated before the Authority by another applicant. The mere recasting or renumbering of tariff entries did not create a fresh question for determination. The application was therefore not maintainable, and no ruling was issued on classification. en-us Mon, 04 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791386 The advance ruling forum held that an application is barred where the same classification question has already been decided by a court under Section 28-I(2)(b) of the Customs Act, 1962. It treated the bar as applicant-agnostic and found that a prior High Court decision on roasted areca nuts conclusively covered the issue, so the same question could not be re-agitated before the Authority by another applicant. The mere recasting or renumbering of tariff entries did not create a fresh question for determination. The application was therefore not maintainable, and no ruling was issued on classification. Case-Laws Customs Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791386