Exemption for scientific and cooling apparatus upheld where prior ruling on identical goods was followed

Scientific and cooling apparatus were treated as eligible for exemption under Notification No. 155/86 because the Tribunal had already held the same goods entitled to that benefit in the assessee's own earlier matter. The classification dispute was therefore resolved by following the prior decision on identical goods, and the same view was applied here. On that basis, the notification benefit was upheld and the appeal was allowed.

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Issues: Whether the goods in question were entitled to the benefit of Notification No. 155/86 and whether the appeal deserved to be allowed in view of the Tribunal's earlier on the same goods.

Analysis: The dispute concerned the classification and consequent availability of exemption in respect of scientific and cooling apparatus. The Tribunal noted that in the appellants' own case, concerning the same goods, the benefit of Notification No. 155/86 had already been held admissible. As the controversy stood settled by the earlier decision on identical goods, the same view was followed.

Conclusion: The goods were held entitled to the benefit of Notification No. 155/86 and the appeal was allowed.

Final Conclusion: The assessee succeeded on the exemption issue, and the departmental denial of the notification benefit did not survive.

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