Concessional duty for tarpaulin bags with polyliner follows settled precedent on exemption entitlement.

D.W. tarpaulin bags with polyliner under sub-heading 6301.00 were considered for concessional duty under Notification No. 65/87-C.E. The text states that the issue had already been settled by the Calcutta High Court and followed in earlier Tribunal rulings, so it was treated as no longer res integra. On that basis, the exemption benefit was held available and the adverse order was set aside with consequential relief.

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Issues: Whether D.W. tarpaulin bags with polyliner falling under sub-heading 6301.00 were entitled to the concessional rate of duty under Notification No. 65/87-C.E. dated 1-3-1987.

Analysis: The issue had already been decided by the Calcutta High Court and had also been followed in earlier Tribunal decisions on the same question. In view of those earlier decisions, the matter was treated as no longer res integra and the impugned order could not be sustained.

Conclusion: The concession under the notification was available, and the appeal was allowed.

Final Conclusion: The assessee succeeded on the applicability of the exemption notification, and the adverse order was set aside with consequential relief.

Ratio Decidendi: Where the controversy on exemption entitlement is already settled by binding precedent on the same issue, the Tribunal should follow that precedent and grant the benefit accordingly.

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