Classification of Goods — The Applicants are the manufacturers of chewing tobacco under the registered brand of “Nizam Lady” and doing business for several years by paying appropriate Central and State Government taxes, duties, cess and other statutory dues as applicable for manufacture and sale of their produce. The applicants are procuring raw tobacco from agriculturist and storing it after removing dust and particles.  The applicant sought advance ruling on the question “Classification of the product “Chewing Tobacco” manufactured by them and applicability of Notification No.01/2017 -Compensation Cess-(Rate). The application was rejected under first proviso to Section 98(2) of the CGST/TNGST Act 2017, as the issue for which Advance Ruling was sought by the applicant was already pending before the appropriate authority. — A.M. Abdul Rahman Rowther & Co. (Nizam Tobacco Factory), In Re… [2019] 15 TAXLOK.COM 107 (AAR-Tamil Nadu)