Writ challenging Advance Ruling order dismissed due to lack of jurisdiction

Jotun India Private Limited Vs Union of India (Bombay High Court) Bombay High Court held that conversion of limited enquiry of classification of goods in respect of Advance Rulings into an appellate enquiry is not permissible to be undertaken in writ jurisdiction. Facts- The Petitioner manufactures and supplies marine paint used on the hull of the ships. These goods are classified under a Schedule which lists them along with Paints. The Petitioner applied for an advance ruling that marine paints supplied by the Petitioner should be considered as part of the ship/vessel and should be classified...