https://www.taxtmi.com/caselaws?id=253050 Criss-cross patches of tyre/tube rubber are classified under Chapter Heading 4016.99 rather than Chapter Heading 4008.21. The classification follows the prior examination of identical goods in the assessee's own remand proceedings, which placed them under Heading 4016.99, and the Revenue's acceptance of that earlier treatment. Consistency requires the accepted classification to be followed for the same product where the goods remain identical. en-us Mon, 11 Aug 2014 00:00:00 +0530 Mon, 08 Jun 2015 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253050 Criss-cross patches of tyre/tube rubber are classified under Chapter Heading 4016.99 rather than Chapter Heading 4008.21. The classification follows the prior examination of identical goods in the assessee's own remand proceedings, which placed them under Heading 4016.99, and the Revenue's acceptance of that earlier treatment. Consistency requires the accepted classification to be followed for the same product where the goods remain identical. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253050