https://www.taxtmi.com/caselaws?id=346574 Indian Kattha or catechu manufactured using gambier extract was held classifiable under Tariff Item No. 14049050, not Tariff Item No. 13021990, because the goods were treated as identical to those covered by an earlier tribunal ruling on the same classification question. Following that binding approach, the tribunal upheld the classification accepted by the lower appellate authority and rejected the revenue's contrary classification claim. en-us Wed, 02 Aug 2017 00:00:00 +0530 Sat, 19 Aug 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346574 Indian Kattha or catechu manufactured using gambier extract was held classifiable under Tariff Item No. 14049050, not Tariff Item No. 13021990, because the goods were treated as identical to those covered by an earlier tribunal ruling on the same classification question. Following that binding approach, the tribunal upheld the classification accepted by the lower appellate authority and rejected the revenue's contrary classification claim. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346574