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2018 (9) TMI 697 - AUTHORITY FOR ADVANCE RULING, TAMILNADUAdmissibility of Advance ruling application - classification of goods - What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST? Held that:- It is seen that the ruling is sought on the appropriate classification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending - as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection. Ruling:- The application for Advance Ruling dated 13.06.2018 of M/s. Veeram Natural Products, Sivakasi is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017,
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