https://www.taxtmi.com/caselaws?id=42620 A concession that a dispute is covered by an earlier decision is a concession on law and does not estop a party from challenging that legal position on appeal. The appellants were therefore entitled to dispute the order despite their earlier statement. Exemption for plastic material manufactured from duty-paid raw naphtha or its chemical derivative applied only where the stated condition was met. The condition validly formed part of the scheme to avoid double duty in domestic manufacture and was neither arbitrary nor discriminatory under Article 14. Imported H.D.P.E. goods did not qualify for exemption; the writ petition was dismissed and the revenue demand sustained. en-us Wed, 13 Sep 1989 00:00:00 +0530 Sat, 12 Jun 2010 12:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42620 A concession that a dispute is covered by an earlier decision is a concession on law and does not estop a party from challenging that legal position on appeal. The appellants were therefore entitled to dispute the order despite their earlier statement. Exemption for plastic material manufactured from duty-paid raw naphtha or its chemical derivative applied only where the stated condition was met. The condition validly formed part of the scheme to avoid double duty in domestic manufacture and was neither arbitrary nor discriminatory under Article 14. Imported H.D.P.E. goods did not qualify for exemption; the writ petition was dismissed and the revenue demand sustained. Case-Laws Central Excise Wed, 13 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42620