https://www.taxtmi.com/caselaws?id=83107 Cloth-based self-adhesive tapes for industrial use were treated as classifiable under Chapter Heading 59.09 rather than sub-heading 5906.90, because the same classification issue had already been decided in the assessee's own case for an earlier period. The Tribunal followed that prior ruling on identical goods and found no reason to depart from it. The stated principle is that, where an identical classification dispute concerning the same product has already been resolved in the assessee's own case, that precedent will ordinarily be applied again unless a different view is justified. en-us Fri, 18 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83107 Cloth-based self-adhesive tapes for industrial use were treated as classifiable under Chapter Heading 59.09 rather than sub-heading 5906.90, because the same classification issue had already been decided in the assessee's own case for an earlier period. The Tribunal followed that prior ruling on identical goods and found no reason to depart from it. The stated principle is that, where an identical classification dispute concerning the same product has already been resolved in the assessee's own case, that precedent will ordinarily be applied again unless a different view is justified. Case-Laws Central Excise Fri, 18 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83107