https://www.taxtmi.com/caselaws?id=83529 Corrugated media paper exported to Nepal was treated as eligible for the concessional rate of duty under Notification No. 138/86 dated 1-3-1986. The Tribunal followed its earlier decisions on the same question and applied the same interpretation of the exemption notification to the identical facts. The operative principle was that, where a matter is already squarely covered by prior Tribunal rulings, that interpretation governs later cases involving the same issue and notification. On that basis, the exporters were held entitled to the concessional duty benefit. en-us Tue, 19 Jul 1994 00:00:00 +0530 Thu, 14 Jul 2011 10:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83529 Corrugated media paper exported to Nepal was treated as eligible for the concessional rate of duty under Notification No. 138/86 dated 1-3-1986. The Tribunal followed its earlier decisions on the same question and applied the same interpretation of the exemption notification to the identical facts. The operative principle was that, where a matter is already squarely covered by prior Tribunal rulings, that interpretation governs later cases involving the same issue and notification. On that basis, the exporters were held entitled to the concessional duty benefit. Case-Laws Central Excise Tue, 19 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83529