Concessional duty on corrugated paper exports to Nepal upheld where prior Tribunal rulings already settled the notification interpretation.

Corrugated media paper exported to Nepal was treated as eligible for the concessional rate of duty under Notification No. 138/86 dated 1-3-1986. The Tribunal followed its earlier decisions on the same question and applied the same interpretation of the exemption notification to the identical facts. The operative principle was that, where a matter is already squarely covered by prior Tribunal rulings, that interpretation governs later cases involving the same issue and notification. On that basis, the exporters were held entitled to the concessional duty benefit.

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Issues: Whether corrugated media paper exported to Nepal was entitled to the benefit of concessional rate of duty under Notification No. 138/86 dated 1-3-1986.

Analysis: The issue was treated as already concluded by earlier decisions of the Tribunal on the same question. Following those decisions, the Tribunal held that corrugated paper exported out of India to Nepal was eligible for the concessional duty benefit under the notification.

Conclusion: The appellants were entitled to the concessional rate of duty under Notification No. 138/86 dated 1-3-1986.

Ratio Decidendi: Where an issue is squarely covered by earlier Tribunal decisions, the same interpretation of the exemption or concessional notification governs subsequent identical cases.

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