https://www.taxtmi.com/caselaws?id=104437 Cut-back bitumen was classified under Heading 27.15, not Heading 32.10, because an identical classification dispute for the same assessee and product had already been decided the same way for an earlier period. In the absence of any distinguishing material, the earlier classification was followed and the Revenue's view was rejected. The appeals succeeded and the Revenue's classification was set aside. en-us Fri, 08 Sep 2000 00:00:00 +0530 Wed, 29 Feb 2012 11:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104437 Cut-back bitumen was classified under Heading 27.15, not Heading 32.10, because an identical classification dispute for the same assessee and product had already been decided the same way for an earlier period. In the absence of any distinguishing material, the earlier classification was followed and the Revenue's view was rejected. The appeals succeeded and the Revenue's classification was set aside. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104437