Classification of Goods — The Applicant filed the application under Advance Ruling for clarification in the matter of classification of Re-rolled Bimetal Strips 108 SP under HSN 81111010.

Held that :- As per the submission of the Applicant that their Bill of entry is being assessed by the department under the Chapter heading(HSN) No. 81110010 and paying the Customs duty and IGST as per the rate applicable in this chapter heading means the question raised by the applicant has already been decided by the department by assessing the goods under HSN 81110010 and also Applicant paid the IGST under this heading, hence as per the proviso to Section 98(2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already decided in any proceedings in the case of an applicant. — Innovative Clad Solution (ICS), In Re… [2020] 20 TAXLOK.COM 133 (AAR-Madhya Pradesh)