Customs exemption for Silicon Diffused Chips applied on identical facts, with refund relief following earlier Tribunal reasoning.

Silicon Diffused Chips imported under Heading 85.18/27(1) were treated as eligible for exemption under Notification No. 172/77-Cus. because the same exemption issue had already been decided by the Tribunal on identical facts. The earlier ratio was applied consistently to the present imports, and the classification itself was not in dispute. On that basis, the importers obtained the notification benefit and consequential refund relief.

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Issues: Whether Silicon Diffused Chips imported by the appellants were entitled to the benefit of Notification No. 172/77-Cus., and whether the earlier Tribunal orders governing the same question applied to these appeals.

Analysis: The basic classification of the goods under Heading 85.18/27(1) was not in dispute. The same exemption question had already been decided by the Tribunal in earlier matters involving identical facts, and the present appeals were found to be covered by that ratio. Following the earlier orders, the Tribunal applied the same reasoning to the imported Silicon Diffused Chips.

Conclusion: The appellants were entitled to the benefit of Notification No. 172/77-Cus., and the appeals were allowed with consequential refund relief.

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