https://www.taxtmi.com/caselaws?id=115009 Insulating varnish based on polyester was classified under tariff sub-heading 3208.40 rather than 3208.10. The classification dispute had already been settled in an earlier Tribunal decision covering the same product, and that binding view was followed. On that basis, the contrary classification adopted by the Commissioner and the consequential duty demand could not be sustained. The assessee therefore succeeded on classification, with the product treated as falling under sub-heading 3208.40. en-us Wed, 29 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 18:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115009 Insulating varnish based on polyester was classified under tariff sub-heading 3208.40 rather than 3208.10. The classification dispute had already been settled in an earlier Tribunal decision covering the same product, and that binding view was followed. On that basis, the contrary classification adopted by the Commissioner and the consequential duty demand could not be sustained. The assessee therefore succeeded on classification, with the product treated as falling under sub-heading 3208.40. Case-Laws Central Excise Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115009