https://www.taxtmi.com/caselaws?id=775981 Spent solvents cleared by a 100% Export Oriented Unit into the Domestic Tariff Area were treated as covered by Notification No. 23/2003-CE, because the classification and exemption issue had already been settled by earlier binding appellate decisions and later applied in the assessee's own case. Judicial discipline required the Tribunal to follow that settled view rather than reopen the issue. On that basis, the exemption claim was accepted and the duty demand was not sustainable, with consequential relief granted to the assessee. en-us Tue, 08 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775981 Spent solvents cleared by a 100% Export Oriented Unit into the Domestic Tariff Area were treated as covered by Notification No. 23/2003-CE, because the classification and exemption issue had already been settled by earlier binding appellate decisions and later applied in the assessee's own case. Judicial discipline required the Tribunal to follow that settled view rather than reopen the issue. On that basis, the exemption claim was accepted and the duty demand was not sustainable, with consequential relief granted to the assessee. Case-Laws Service Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775981