AAR rejects application as applicant was already provisionally assessed on similar issue

In re Mosaic India Pvt. Ltd. (GST AAR Maharashtra) We find that the application has been made with reference to classification dispute in respect of the subject goods and the similar issue of applicant is a matter of dispute in the various forums of the department under the earlier Central Excise and Customs regime as per details given by the jurisdictional officer in his submissions. Further we find that the applicant himself, also, during the course of hearing before this authority has admitted and confirmed that their import consignments are being provisionally assessed under the Customs Ac...