https://www.taxtmi.com/caselaws?id=794964 Advance ruling applications are barred where a question raised is the same as one already decided by a court. Under the Customs Act, the classification of roasted areca nuts was already covered by a High Court decision, so the classification question could not be entertained. The statutory scheme requires the Authority to allow or reject an application on prescribed grounds and does not permit partial rejection where one question is barred while another remains undecided. Accordingly, the exemption question could not be determined separately, and the applications were rejected in full without rulings on classification or exemption merits. en-us Wed, 08 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794964 Advance ruling applications are barred where a question raised is the same as one already decided by a court. Under the Customs Act, the classification of roasted areca nuts was already covered by a High Court decision, so the classification question could not be entertained. The statutory scheme requires the Authority to allow or reject an application on prescribed grounds and does not permit partial rejection where one question is barred while another remains undecided. Accordingly, the exemption question could not be determined separately, and the applications were rejected in full without rulings on classification or exemption merits. Case-Laws Customs Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794964