https://www.taxtmi.com/caselaws?id=74352 Cellulose powder 'Arbecel - FDY-600' was classified for basic customs duty and additional duty purposes by applying an earlier Tribunal ruling between the same parties, which had already upheld classification under Heading 39.01/06 of the Customs Tariff and Item 15A(i) of the Central Excise Tariff. No distinguishing basis was accepted in the later appeal, so the prior classification decision was followed and the lower authorities' view was upheld. The appeal was dismissed. en-us Wed, 21 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74352 Cellulose powder 'Arbecel - FDY-600' was classified for basic customs duty and additional duty purposes by applying an earlier Tribunal ruling between the same parties, which had already upheld classification under Heading 39.01/06 of the Customs Tariff and Item 15A(i) of the Central Excise Tariff. No distinguishing basis was accepted in the later appeal, so the prior classification decision was followed and the lower authorities' view was upheld. The appeal was dismissed. Case-Laws Customs Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74352