https://www.taxtmi.com/caselaws?id=74493 The article notes that the main appeal was treated as filed within the prescribed limitation period, and the delay in supplementary appeals was condoned in line with the Tribunal's practice where multiple appeals were required. It also records that micro crystal was classified under Tariff Item 11A rather than Tariff Item 68 for additional duty of customs, following the Tribunal's earlier view in the same assessee's case. The stated principle is that an earlier classification view on the same product should be followed unless displaced by a new legally material distinction. en-us Wed, 23 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74493 The article notes that the main appeal was treated as filed within the prescribed limitation period, and the delay in supplementary appeals was condoned in line with the Tribunal's practice where multiple appeals were required. It also records that micro crystal was classified under Tariff Item 11A rather than Tariff Item 68 for additional duty of customs, following the Tribunal's earlier view in the same assessee's case. The stated principle is that an earlier classification view on the same product should be followed unless displaced by a new legally material distinction. Case-Laws Customs Wed, 23 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74493