https://www.taxtmi.com/caselaws?id=94474 Scientific and cooling apparatus were treated as eligible for exemption under Notification No. 155/86 because the Tribunal had already held the same goods entitled to that benefit in the assessee's own earlier matter. The classification dispute was therefore resolved by following the prior decision on identical goods, and the same view was applied here. On that basis, the notification benefit was upheld and the appeal was allowed. en-us Tue, 16 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94474 Scientific and cooling apparatus were treated as eligible for exemption under Notification No. 155/86 because the Tribunal had already held the same goods entitled to that benefit in the assessee's own earlier matter. The classification dispute was therefore resolved by following the prior decision on identical goods, and the same view was applied here. On that basis, the notification benefit was upheld and the appeal was allowed. Case-Laws Central Excise Tue, 16 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94474