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    <title>2001 (7) TMI 916 - CEGAT, CHENNAI</title>
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    <description>Copper clad laminates were treated as classifiable under Heading 74.10/74.06 rather than Heading 85.46 because earlier Tribunal rulings on the same product remained binding in the absence of any Supreme Court stay or contrary judgment. Judicial discipline required following the existing Tribunal view, so the request to keep the matter pending or refer it to a Larger Bench was rejected because no conflicting decisions were shown. The Revenue challenge to the alternative classification therefore failed, and the earlier classification was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=100603</link>
      <description>Copper clad laminates were treated as classifiable under Heading 74.10/74.06 rather than Heading 85.46 because earlier Tribunal rulings on the same product remained binding in the absence of any Supreme Court stay or contrary judgment. Judicial discipline required following the existing Tribunal view, so the request to keep the matter pending or refer it to a Larger Bench was rejected because no conflicting decisions were shown. The Revenue challenge to the alternative classification therefore failed, and the earlier classification was upheld.</description>
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