In absence of test reports & details of composition of goods they cannot be treated as identical or similar

In re BASF India Limited (CAAR Mumbai) The question raised in the applicant’s application for Advance Ruling was whether the said Vitamin Premixes were classifiable under Heading 23.09 or under Heading 29.36. The said question raised in the applicant’s application is the same as in number of matters decided by the Appellate Tribunal and Courts, which in fact had been relied upon by the applicant in the proceedings for advance ruling before this Hon’ble Authority and which are herein after referred to. Consequently, in view of the bar contained in Section 28-1 (2) of the Act, ...