https://www.taxtmi.com/caselaws?id=104333 Step and repeat machines were treated as classifiable under Heading 84.40 of the Customs Tariff Act, 1975 because the Tribunal followed its earlier decisions on identical goods and applied the settled classification to subsequent imports. The same classification approach was applied for countervailing duty purposes as well. The commentary also notes that, on that basis, the Revenue's classification was upheld and the respondent's competing classification was not accepted. The guiding principle stated is that where identical goods have already been classified by the Tribunal, that settled classification may be followed for later imports of the same type of goods. en-us Mon, 03 Jul 1995 00:00:00 +0530 Tue, 28 Feb 2012 16:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104333 Step and repeat machines were treated as classifiable under Heading 84.40 of the Customs Tariff Act, 1975 because the Tribunal followed its earlier decisions on identical goods and applied the settled classification to subsequent imports. The same classification approach was applied for countervailing duty purposes as well. The commentary also notes that, on that basis, the Revenue's classification was upheld and the respondent's competing classification was not accepted. The guiding principle stated is that where identical goods have already been classified by the Tribunal, that settled classification may be followed for later imports of the same type of goods. Case-Laws Customs Mon, 03 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104333