Classification of Goods — The applicant had filed an application for Advance Ruling seeking ruling on the following question:
“Classification of the product “Chewing Tobacco” manufactured by them and applicability of Notification No.01/2017-Compensation Cess-(Rate).”

Held that—
the authority shall not admit the application where the question raised in the application is already pending or decided in any proceeding in the case of an applicant under any of the provisions of this Act. In the case at hand, it is established that on the issues raised by the applicant before this authority, the Central Tax authorities have initiated proceedings and the same is pending before the Jurisdictional authority at the time of filing of this application. Therefore, the application cannot be admitted and is to be rejected without going into the merits of the issue.—A.M. Abdul Rahman Rowther & Co. (Nizam Tobacco Factory), In Re… [2020] 23 TAXLOK.COM 024 (AAR-Tamil Nadu)