Customs notification benefit upheld for imported goods where facts matched an earlier Tribunal ruling.

Imported goods were held eligible for the benefit of Notification No. 172/77-Cus. because they were materially similar to goods covered by an earlier Tribunal decision in the appellant's own case. The Tribunal applied its prior ruling, finding no basis to depart from that view where the factual matrix was substantially identical. On that footing, the notification benefit was available to the imports in question.

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Issues: Entitlement of the appellant to the benefit of Notification No. 172/77-Cus. in respect of the imported goods.

Analysis: The goods were found to be similar to those covered by an earlier Tribunal decision in the appellant's own case concerning imports made at about the same time. The Tribunal followed its earlier ruling, holding that there was no reason to depart from that view where the factual matrix was substantially identical. The benefit of the notification was therefore held to be available to the imported goods in question.

Conclusion: The appellant was entitled to the benefit of Notification No. 172/77-Cus.

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