https://www.taxtmi.com/caselaws?id=74483 Silicon Diffused Chips imported under Heading 85.18/27(1) were treated as eligible for exemption under Notification No. 172/77-Cus. because the same exemption issue had already been decided by the Tribunal on identical facts. The earlier ratio was applied consistently to the present imports, and the classification itself was not in dispute. On that basis, the importers obtained the notification benefit and consequential refund relief. en-us Wed, 02 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74483 Silicon Diffused Chips imported under Heading 85.18/27(1) were treated as eligible for exemption under Notification No. 172/77-Cus. because the same exemption issue had already been decided by the Tribunal on identical facts. The earlier ratio was applied consistently to the present imports, and the classification itself was not in dispute. On that basis, the importers obtained the notification benefit and consequential refund relief. Case-Laws Customs Wed, 02 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74483