https://www.taxtmi.com/caselaws?id=110676 Classification of the goods under Chapter 39 was not reopened in these appeals because the issue had already been decided against the assessee in earlier proceedings, with the Tribunal upholding Chapter 73 classification and the Supreme Court dismissal giving finality to that determination. The assessee could not re-agitate the same classification dispute in subsequent appeals arising from it. The circular on composite goods did not alter the result, as the factual finding was that steel predominated, which supported classification under Chapter 73. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 11:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110676 Classification of the goods under Chapter 39 was not reopened in these appeals because the issue had already been decided against the assessee in earlier proceedings, with the Tribunal upholding Chapter 73 classification and the Supreme Court dismissal giving finality to that determination. The assessee could not re-agitate the same classification dispute in subsequent appeals arising from it. The circular on composite goods did not alter the result, as the factual finding was that steel predominated, which supported classification under Chapter 73. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110676