https://www.taxtmi.com/caselaws?id=91366 Sulphate Resistant Portland Cement was treated as classifiable under sub-heading 2502.20 rather than 2502.90 because the same product had already been classified under 2502.20 in an earlier Tribunal decision based on the relevant technical specifications, and that view had been accepted by the Department. Applying that precedent, the present appeal did not warrant a different classification, and the Revenue's challenge was rejected. The stated principle is that an identical classification issue, once resolved on technical specifications and accepted by the Department, should govern later cases involving the same product. en-us Sat, 06 Mar 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91366 Sulphate Resistant Portland Cement was treated as classifiable under sub-heading 2502.20 rather than 2502.90 because the same product had already been classified under 2502.20 in an earlier Tribunal decision based on the relevant technical specifications, and that view had been accepted by the Department. Applying that precedent, the present appeal did not warrant a different classification, and the Revenue's challenge was rejected. The stated principle is that an identical classification issue, once resolved on technical specifications and accepted by the Department, should govern later cases involving the same product. Case-Laws Central Excise Sat, 06 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91366