https://www.taxtmi.com/caselaws?id=89566 Classification of plunger or brake piston goods depended on the construction of Item 6 in Notification No. 99/71, as amended, and whether the earlier High Court interpretation in Southern Automatic Industries controlled the later notification entries. The Tribunal held that amended entries must be read in the context of the original exemption scheme and that, in the absence of any contrary decision of the Supreme Court or another High Court, the jurisdictional High Court's view must be followed. On that basis, the departmental claim that the goods were dutiable as pistons was rejected and the Revenue's appeal failed. en-us Tue, 18 Aug 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89566 Classification of plunger or brake piston goods depended on the construction of Item 6 in Notification No. 99/71, as amended, and whether the earlier High Court interpretation in Southern Automatic Industries controlled the later notification entries. The Tribunal held that amended entries must be read in the context of the original exemption scheme and that, in the absence of any contrary decision of the Supreme Court or another High Court, the jurisdictional High Court's view must be followed. On that basis, the departmental claim that the goods were dutiable as pistons was rejected and the Revenue's appeal failed. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89566