https://www.taxtmi.com/caselaws?id=253050 Criss-cross patches of tyre/tube rubber were classified under Chapter Heading 4016.99 rather than Chapter Heading 4008.21 because the product had already been examined afresh in remand proceedings in the assessee's own matter and placed under Heading 4016.99. That earlier classification had also been accepted by the Revenue, and the same treatment was therefore followed for identical goods. The note applies the principle that, where the same product has already been classified under a tariff heading in the assessee's own case and that classification has been accepted, the same classification should govern subsequent disputes involving the identical product. 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 were classified under Chapter Heading 4016.99 rather than Chapter Heading 4008.21 because the product had already been examined afresh in remand proceedings in the assessee's own matter and placed under Heading 4016.99. That earlier classification had also been accepted by the Revenue, and the same treatment was therefore followed for identical goods. The note applies the principle that, where the same product has already been classified under a tariff heading in the assessee's own case and that classification has been accepted, the same classification should govern subsequent disputes involving the identical product. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253050