https://www.taxtmi.com/caselaws?id=95024 Integral shaft bearings and water pump bearings were treated as classifiable under Heading 84.82 of the Central Excise Tariff. Earlier Tribunal orders on the same classification issue had already rejected the Revenue's challenge and attained finality in the connected proceedings. Applying that precedent, the classification under Heading 84.82 remained upheld and the Revenue's appeals failed. The governing principle is that a later appeal on an identical tariff-classification issue may be rejected where an earlier Tribunal decision in the connected chain of proceedings has become final. en-us Mon, 30 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95024 Integral shaft bearings and water pump bearings were treated as classifiable under Heading 84.82 of the Central Excise Tariff. Earlier Tribunal orders on the same classification issue had already rejected the Revenue's challenge and attained finality in the connected proceedings. Applying that precedent, the classification under Heading 84.82 remained upheld and the Revenue's appeals failed. The governing principle is that a later appeal on an identical tariff-classification issue may be rejected where an earlier Tribunal decision in the connected chain of proceedings has become final. Case-Laws Central Excise Mon, 30 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95024