Exemption for cold twisted bars sustained under the applicable notifications after the Tribunal followed earlier precedent.

Cold twisted bars manufactured during the relevant period were treated as covered by the exemption notifications, as the Tribunal followed its earlier decisions holding that twisted bars and rods fell within Notification No. 202/88-C.E., as amended by Notification No. 170/89-C.E. The issue was therefore not reopened for fresh examination, and the duty demand on such goods could not be sustained.

---

---

Issues: Whether cold twisted bars manufactured during the relevant period were covered by the exemption under the applicable notifications.

Analysis: The dispute concerned duty liability on cold twisted bars for the period 20-5-1988 to 15-8-1989. The matter was held to be covered by earlier Tribunal decisions, including the view that twisted bars and rods fell within the exemption granted by Notification No. 202/88-C.E., dated 20-5-1988, as amended by Notification No. 170/89-C.E., dated 16-8-1989. The Tribunal followed its earlier decisions and accepted that the issue no longer required fresh examination.

Conclusion: The goods were held to be covered by the exemption notifications and the demand could not be sustained.

---