Prior final decision in the assessee's own case barred fresh duty liability on the disputed materials.

The Tribunal reiterated that where the same dispute had already been finally decided in the assessee's own case, the earlier conclusion should be followed. Applying that principle, it treated the disputed T.C. materials, E.G. strippers, T.C. set materials, D.P. set materials and S.T. supports as not goods and therefore not liable to duty. The order remitting the matter for de novo consideration was set aside, and relief was granted on the duty liability issue.

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Issues: Whether the five disputed items, namely T.C. materials, E.G. strippers, T.C. set materials, D.P. set materials and S.T. supports, were goods liable to duty.

Analysis: The issue had already been decided in the assessee's own case by earlier final orders of the Tribunal holding that the materials in question were not goods and were not liable to duty. The record showed that the same controversy had been concluded in favour of the assessee in prior orders, and the present appeal involved no new factual or legal distinction warranting a different view.

Conclusion: The disputed items were held not liable to duty, and the appeal succeeded.

Final Conclusion: The impugned order remitting the matter for de novo consideration was set aside and the assessee obtained relief on the duty liability issue.

Ratio Decidendi: Where the same dispute has already been finally decided in the assessee's own case, the adjudicating authority should follow that conclusion and treat the items as not liable to duty.

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