https://www.taxtmi.com/caselaws?id=47716 Where the Revenue had accepted an earlier final ruling on an identical classification dispute, it could not take a contrary stand against another assessee; the Tribunal's classification under Chapter Heading 59.09 and the related exemption were therefore upheld. The process of making blown grade bitumen from straight grade bitumen was also treated as concluded, because the underlying Tribunal view had later been affirmed by the Supreme Court in other appeals. The result was that the assessee retained the Tribunal's relief and the Revenue's challenge failed on both issues. en-us Thu, 03 Aug 2006 00:00:00 +0530 Thu, 18 Sep 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47716 Where the Revenue had accepted an earlier final ruling on an identical classification dispute, it could not take a contrary stand against another assessee; the Tribunal's classification under Chapter Heading 59.09 and the related exemption were therefore upheld. The process of making blown grade bitumen from straight grade bitumen was also treated as concluded, because the underlying Tribunal view had later been affirmed by the Supreme Court in other appeals. The result was that the assessee retained the Tribunal's relief and the Revenue's challenge failed on both issues. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47716