AAR: Rejects application on classification of unmanufactured tobacco citing issue raised already pending before Tax Authorities

Tamil Nadu AAR rejects application seeking advance ruling on classification of unmanufactured tobacco and applicability of Notification No. 01/2017- Compensation Cess (Rate) ; Finds that the issue raised in present application was taken up by the Jurisdictional Authority and same was pending at the time of filing of this application; Holds that as per first proviso to section 98 (2), “Therefore, the application cannot be admitted and is to be rejected without going into the...