https://www.taxtmi.com/caselaws?id=94924 Citric acid, though specifically listed in Appendix 3A of the AM 88 Policy, was treated as covered by the generic licence description "electroplating salt and brightners" under the REP licence in Appendix 17. The Tribunal relied on an earlier ruling on the same issue, which had already recognised citric acid as falling within electroplating salt, and noted that the ruling bound subordinate appellate authorities in the absence of any contrary law. As the facts were identical and no contrary authority was shown, the import was found permissible and the Revenue challenge failed. en-us Tue, 26 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94924 Citric acid, though specifically listed in Appendix 3A of the AM 88 Policy, was treated as covered by the generic licence description "electroplating salt and brightners" under the REP licence in Appendix 17. The Tribunal relied on an earlier ruling on the same issue, which had already recognised citric acid as falling within electroplating salt, and noted that the ruling bound subordinate appellate authorities in the absence of any contrary law. As the facts were identical and no contrary authority was shown, the import was found permissible and the Revenue challenge failed. Case-Laws Customs Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94924