https://www.taxtmi.com/caselaws?id=44515 Imported polyester chips (textile grade) were held classifiable under Heading 38.01/19(1) and not under Heading 39.01/06, because the classification issue had already been settled by an earlier binding decision applying the assessee's claimed heading. The contrary revenue classification could not be sustained. The separate refund question was not finally determined and was remitted for consideration under the Court's format order and the governing refund principles. en-us Wed, 12 Mar 1997 00:00:00 +0530 Sat, 26 Jun 2010 17:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44515 Imported polyester chips (textile grade) were held classifiable under Heading 38.01/19(1) and not under Heading 39.01/06, because the classification issue had already been settled by an earlier binding decision applying the assessee's claimed heading. The contrary revenue classification could not be sustained. The separate refund question was not finally determined and was remitted for consideration under the Court's format order and the governing refund principles. Case-Laws Customs Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44515