https://www.taxtmi.com/caselaws?id=95700 Dry battery cells supplied with television remote controls were treated as inputs under Rule 57A because an earlier Tribunal decision had already classified them that way, and no reason was found to depart from that view. The commentary applies the principle that a prior binding or persuasive Tribunal ruling on input classification will ordinarily be followed unless there is a clear basis to differ. On that approach, the respondent's entitlement on the input issue was upheld and the departmental challenge failed. en-us Thu, 10 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95700 Dry battery cells supplied with television remote controls were treated as inputs under Rule 57A because an earlier Tribunal decision had already classified them that way, and no reason was found to depart from that view. The commentary applies the principle that a prior binding or persuasive Tribunal ruling on input classification will ordinarily be followed unless there is a clear basis to differ. On that approach, the respondent's entitlement on the input issue was upheld and the departmental challenge failed. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95700