https://www.taxtmi.com/caselaws?id=86432 Tariff classification of Nyloc nuts was governed by the Supreme Court's earlier ruling in the assessee's own case, which had already determined that the goods fall under entry 52 of the Central Excise Tariff. That binding classification left no basis to adopt entry 68 in subsequent appeals, because the identical product and issue had been finally decided. The classification issue was therefore concluded against the assessee, and the appeals were dismissed as without merit. en-us Wed, 05 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86432 Tariff classification of Nyloc nuts was governed by the Supreme Court's earlier ruling in the assessee's own case, which had already determined that the goods fall under entry 52 of the Central Excise Tariff. That binding classification left no basis to adopt entry 68 in subsequent appeals, because the identical product and issue had been finally decided. The classification issue was therefore concluded against the assessee, and the appeals were dismissed as without merit. Case-Laws Central Excise Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86432