https://www.taxtmi.com/caselaws?id=99636 Imported goods were held eligible for the benefit of Notification No. 172/77-Cus. because they were materially similar to goods covered by an earlier Tribunal decision in the appellant's own case. The Tribunal applied its prior ruling, finding no basis to depart from that view where the factual matrix was substantially identical. On that footing, the notification benefit was available to the imports in question. en-us Thu, 03 Oct 1991 00:00:00 +0530 Sat, 28 Jan 2012 11:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99636 Imported goods were held eligible for the benefit of Notification No. 172/77-Cus. because they were materially similar to goods covered by an earlier Tribunal decision in the appellant's own case. The Tribunal applied its prior ruling, finding no basis to depart from that view where the factual matrix was substantially identical. On that footing, the notification benefit was available to the imports in question. Case-Laws Customs Thu, 03 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99636