https://www.taxtmi.com/caselaws?id=42243 Customs authorities could not reassess identical imported rough forged rings under Tariff Item No. 84.62(3) after an earlier appellate determination had finally classified the same goods under Tariff Item No. 73.15(1). Once that classification attained finality, a subordinate customs officer was bound by the concluded position and could not adopt a contrary view for the same goods. The assessment under Tariff Item No. 84.62(3) was therefore unsustainable, and the petitioners succeeded. en-us Wed, 06 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 10:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42243 Customs authorities could not reassess identical imported rough forged rings under Tariff Item No. 84.62(3) after an earlier appellate determination had finally classified the same goods under Tariff Item No. 73.15(1). Once that classification attained finality, a subordinate customs officer was bound by the concluded position and could not adopt a contrary view for the same goods. The assessment under Tariff Item No. 84.62(3) was therefore unsustainable, and the petitioners succeeded. Case-Laws Customs Wed, 06 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42243