https://www.taxtmi.com/caselaws?id=92526 Coil cords used between the receiver and the main telephone apparatus are classifiable as telephone cords under Heading 85.17, not under Heading 85.44. The text notes that this classification followed the Tribunal's earlier decision in the assessee's own case, which was treated as binding on the issue. On that basis, the contrary classification in the impugned order could not be sustained. en-us Tue, 05 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92526 Coil cords used between the receiver and the main telephone apparatus are classifiable as telephone cords under Heading 85.17, not under Heading 85.44. The text notes that this classification followed the Tribunal's earlier decision in the assessee's own case, which was treated as binding on the issue. On that basis, the contrary classification in the impugned order could not be sustained. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92526