https://www.taxtmi.com/caselaws?id=93349 Diamond segments were treated as parts of saws and saw blades under the relevant tariff heading on the basis of the explanatory notes, bringing them within Notification No. 207/88. The Tribunal followed an earlier binding decision on the same product classification, noting that the Revenue's challenge to that ruling had already been dismissed by the Supreme Court. Applying that ratio to identical facts, the Tribunal held that the exemption benefit was available to diamond segments and rejected the Revenue's appeal. en-us Thu, 14 Oct 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93349 Diamond segments were treated as parts of saws and saw blades under the relevant tariff heading on the basis of the explanatory notes, bringing them within Notification No. 207/88. The Tribunal followed an earlier binding decision on the same product classification, noting that the Revenue's challenge to that ruling had already been dismissed by the Supreme Court. Applying that ratio to identical facts, the Tribunal held that the exemption benefit was available to diamond segments and rejected the Revenue's appeal. Case-Laws Central Excise Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93349