https://www.taxtmi.com/caselaws?id=31605 Classification of the product 'Dant Mukta' turned on whether it fell under tariff sub-heading 3306.90 or 3306.10 and whether the notified exemption was available. The Tribunal treated 'Dant Mukta' and the identical product 'Dant Shakti' as classifiable under Heading 3306.10, noting their use as raw material for manufacture of 'Lal Dant Manjan'. The Supreme Court held the present appeals were covered by its earlier decision in the assessee's own case, where the Revenue's challenge to the same classification issue had already been dismissed on merits, and therefore affirmed the Tribunal's classification and the attendant exemption benefit. en-us Tue, 09 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31605 Classification of the product 'Dant Mukta' turned on whether it fell under tariff sub-heading 3306.90 or 3306.10 and whether the notified exemption was available. The Tribunal treated 'Dant Mukta' and the identical product 'Dant Shakti' as classifiable under Heading 3306.10, noting their use as raw material for manufacture of 'Lal Dant Manjan'. The Supreme Court held the present appeals were covered by its earlier decision in the assessee's own case, where the Revenue's challenge to the same classification issue had already been dismissed on merits, and therefore affirmed the Tribunal's classification and the attendant exemption benefit. Case-Laws Customs Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31605