https://www.taxtmi.com/caselaws?id=50189 Goods were held classifiable under sub-heading 3922.90, consistent with the assessee's earlier appeal on the same product, so the classification issue was treated as settled in the assessee's favour. As a result, the consequential duty demand could not stand as originally framed and had to be recomputed on that basis. The plea for exemption under Notification No. 132/86-C.E. and the question of small scale exemption were not finally decided and were remitted to the appellate authority for fresh examination after hearing the assessee. en-us Wed, 20 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50189 Goods were held classifiable under sub-heading 3922.90, consistent with the assessee's earlier appeal on the same product, so the classification issue was treated as settled in the assessee's favour. As a result, the consequential duty demand could not stand as originally framed and had to be recomputed on that basis. The plea for exemption under Notification No. 132/86-C.E. and the question of small scale exemption were not finally decided and were remitted to the appellate authority for fresh examination after hearing the assessee. Case-Laws Central Excise Wed, 20 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50189