Concessional customs assessment denied for imported Formic Acid where identical exemption claim had already failed on merits.

Imported Formic Acid was found ineligible for concessional assessment under Notification No. 29/79-Cus. because the same exemption claim had already been rejected on merits in the assessee's own earlier case. The Tribunal followed that prior determination and declined to extend the benefit in the present appeals, leaving the departmental view intact.

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Issues: Whether imported Formic Acid was eligible for concessional assessment under Notification No. 29/79-Cus. dated 10-2-1979.

Analysis: The Tribunal noted that the identical claim in the appellants' own case had already been rejected after detailed consideration in an earlier order. Following that prior decision, the same benefit was declined in these appeals.

Conclusion: The imported Formic Acid was held not eligible for concessional assessment under the notification, and the appeals were decided against the assessee.

Final Conclusion: The challenge to denial of concessional duty relief failed, leaving the departmental view undisturbed.

Ratio Decidendi: Where an identical claim for concessional assessment under the same exemption notification has already been negatived on merits in the assessee's own case, the subsequent appeals following the same issue are to be dismissed.

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