Exemption for identical imported goods applied consistently under prior Tribunal rulings, defeating the duty demand.

Winchester Drives imported by the appellants were held to fall within the scope of Notification No. 237/83-Cus. because earlier Tribunal decisions had already extended that exemption to the same class of goods and rejected the revenue's objection. Applying that existing ratio, the same treatment was followed for the present imports. Consequential relief was granted, including non-enforcement of the duty demand or refund of differential duty, and the appeal succeeded because the exemption could not be denied on identical facts.

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Issues: Whether Winchester Drives imported by the appellants were entitled to the benefit of Notification No. 237/83-Cus., and whether consequential relief followed.

Analysis: The imported goods were found to be covered by the Tribunal's earlier decisions on the same class of Winchester Drives. The earlier rulings had already rejected the revenue's objection and had extended the benefit of the exemption notification to such goods. Following that ratio, the same treatment was held applicable to the present imports.

Conclusion: The Winchester Drives imported by the appellants were entitled to the benefit of Notification No. 237/83-Cus., and consequential relief by way of non-enforcement of the demand or refund of differential duty was granted.

Final Conclusion: The appeal succeeded and the duty demand could not be sustained against the appellants in view of the applied exemption.

Ratio Decidendi: Where the imported goods fall within a class already covered by an earlier binding Tribunal decision, the exemption notification must be applied consistently to subsequent identical imports.

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