https://www.taxtmi.com/caselaws?id=85744 Imported graphic art films were held classifiable under Chapter 37 of the Customs Tariff Act, 1975, because an earlier decision between the same parties had already treated graphic art film as falling under Chapter 37 and regarded that chapter as more specific than Heading 84.34. In the absence of any contrary ruling in favour of the assessee, the earlier classification was followed on judicial discipline, and the assessee's claim for Heading 84.34 was rejected. en-us Tue, 27 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85744 Imported graphic art films were held classifiable under Chapter 37 of the Customs Tariff Act, 1975, because an earlier decision between the same parties had already treated graphic art film as falling under Chapter 37 and regarded that chapter as more specific than Heading 84.34. In the absence of any contrary ruling in favour of the assessee, the earlier classification was followed on judicial discipline, and the assessee's claim for Heading 84.34 was rejected. Case-Laws Customs Tue, 27 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85744