https://www.taxtmi.com/caselaws?id=80239 Identical goods were found classifiable as steel furniture under Item 40 of the Central Excise Tariff, not as safes and strong boxes under Tariff Item 48, because the earlier Bench decision had already decided the same classification dispute on the same facts. The present appeal involved no material distinction from that prior ruling, and the departmental representative accepted that the earlier order governed the issue. The operative result was that the Revenue's challenge failed and the classification under Item 40 was maintained. en-us Mon, 21 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80239 Identical goods were found classifiable as steel furniture under Item 40 of the Central Excise Tariff, not as safes and strong boxes under Tariff Item 48, because the earlier Bench decision had already decided the same classification dispute on the same facts. The present appeal involved no material distinction from that prior ruling, and the departmental representative accepted that the earlier order governed the issue. The operative result was that the Revenue's challenge failed and the classification under Item 40 was maintained. Case-Laws Central Excise Mon, 21 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80239