https://www.taxtmi.com/caselaws?id=73850 Metallised polyester films imported under the dispute were treated as covered by Notification No. 228/76-Cus. dated 2-8-1976. The Tribunal relied on earlier Tribunal orders and several High Court decisions that had already resolved the same controversy in favour of exemption, and it followed that consistent line of authority rather than departing from it. On that basis, the exemption was held available to the imported films and the appeals did not succeed. en-us Wed, 20 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 18:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73850 Metallised polyester films imported under the dispute were treated as covered by Notification No. 228/76-Cus. dated 2-8-1976. The Tribunal relied on earlier Tribunal orders and several High Court decisions that had already resolved the same controversy in favour of exemption, and it followed that consistent line of authority rather than departing from it. On that basis, the exemption was held available to the imported films and the appeals did not succeed. Case-Laws Customs Wed, 20 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73850