https://www.taxtmi.com/caselaws?id=92348 D.W. tarpaulin bags with polyliner under sub-heading 6301.00 were considered for concessional duty under Notification No. 65/87-C.E. The text states that the issue had already been settled by the Calcutta High Court and followed in earlier Tribunal rulings, so it was treated as no longer res integra. On that basis, the exemption benefit was held available and the adverse order was set aside with consequential relief. en-us Fri, 17 Apr 1998 00:00:00 +0530 Mon, 31 Oct 2011 18:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92348 D.W. tarpaulin bags with polyliner under sub-heading 6301.00 were considered for concessional duty under Notification No. 65/87-C.E. The text states that the issue had already been settled by the Calcutta High Court and followed in earlier Tribunal rulings, so it was treated as no longer res integra. On that basis, the exemption benefit was held available and the adverse order was set aside with consequential relief. Case-Laws Central Excise Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92348