https://www.taxtmi.com/caselaws?id=91962 Glass moulds and plastic gaskets were treated as classifiable under CET sub-heading 70.15 rather than Heading 84.80, because the same classification dispute in the assessee's own case had already been decided in favour of the Revenue and affirmed by the Supreme Court. The note applies that earlier affirmed view as controlling and states that the goods must follow the earlier classification, with consequential duty liability under sub-heading 70.15. The assessee's claim for Heading 84.80 was rejected, and the Revenue's classification was maintained. en-us Thu, 12 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91962 Glass moulds and plastic gaskets were treated as classifiable under CET sub-heading 70.15 rather than Heading 84.80, because the same classification dispute in the assessee's own case had already been decided in favour of the Revenue and affirmed by the Supreme Court. The note applies that earlier affirmed view as controlling and states that the goods must follow the earlier classification, with consequential duty liability under sub-heading 70.15. The assessee's claim for Heading 84.80 was rejected, and the Revenue's classification was maintained. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91962