https://www.taxtmi.com/caselaws?id=92321 A final adjudication on classification and exemption binds the parties and cannot be reopened in a later proceeding involving the same goods. The text states that the goods were classified under Heading 4816.00, and the attempt to reclassify them under sub-heading 4823.90 was rejected because the issue had already attained finality. It also records that the benefit of Notification No. 44/86 was unavailable on the same basis. Further, an administrative circular could not override the earlier Tribunal determination, and in any event it related to tele-printer rolls, not self-copy papers. The appeal therefore failed on both classification and exemption. en-us Fri, 29 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92321 A final adjudication on classification and exemption binds the parties and cannot be reopened in a later proceeding involving the same goods. The text states that the goods were classified under Heading 4816.00, and the attempt to reclassify them under sub-heading 4823.90 was rejected because the issue had already attained finality. It also records that the benefit of Notification No. 44/86 was unavailable on the same basis. Further, an administrative circular could not override the earlier Tribunal determination, and in any event it related to tele-printer rolls, not self-copy papers. The appeal therefore failed on both classification and exemption. Case-Laws Central Excise Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92321