https://www.taxtmi.com/caselaws?id=47264 Shikai powder was treated as a natural product not covered by the relevant tariff entries or the residuary description for excisable commodities, so it could not be classified as an excisable good merely through administrative classification. The note also states that a coordinate bench decision of the same High Court remained binding unless overruled by a higher court or larger bench, and that the pendency of an appeal did not make that precedent non-existent. On that basis, the contrary view of another High Court was not treated as displacing the binding precedent, and the excise classification and levy were quashed. en-us Tue, 07 Dec 2004 00:00:00 +0530 Tue, 27 Jul 2010 18:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47264 Shikai powder was treated as a natural product not covered by the relevant tariff entries or the residuary description for excisable commodities, so it could not be classified as an excisable good merely through administrative classification. The note also states that a coordinate bench decision of the same High Court remained binding unless overruled by a higher court or larger bench, and that the pendency of an appeal did not make that precedent non-existent. On that basis, the contrary view of another High Court was not treated as displacing the binding precedent, and the excise classification and levy were quashed. Case-Laws Central Excise Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47264