https://www.taxtmi.com/caselaws?id=107867 Precured rubber tyre patches were examined for classification under sub-heading 4008.21 versus residuary sub-heading 4016.99 of the Central Excise Tariff Act, 1985. The Tribunal treated an earlier decision on the same product as binding because it had been decided on merits after considering the competing headings, the Board's circular and Note 9 to Chapter 40; the mere filing and admission of an appeal against that decision did not reduce its precedential force. The goods were classified under sub-heading 4008.21, and the Revenue's appeal succeeded. en-us Tue, 17 Jun 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107867 Precured rubber tyre patches were examined for classification under sub-heading 4008.21 versus residuary sub-heading 4016.99 of the Central Excise Tariff Act, 1985. The Tribunal treated an earlier decision on the same product as binding because it had been decided on merits after considering the competing headings, the Board's circular and Note 9 to Chapter 40; the mere filing and admission of an appeal against that decision did not reduce its precedential force. The goods were classified under sub-heading 4008.21, and the Revenue's appeal succeeded. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107867