https://www.taxtmi.com/caselaws?id=793775 Imported interactive display systems were held classifiable under tariff item 8471 4190 as automatic data processing machines because the goods were identical to those in the assessee's earlier case, where the same classification had already been accepted and followed in later finalised matters. Applying judicial discipline and the binding effect of appellate orders, the classification issue was treated as no longer res integra, and the department could not reopen it contrary to the prior appellate determination. The revenue's attempt to re-agitate classification was therefore rejected. en-us Mon, 22 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793775 Imported interactive display systems were held classifiable under tariff item 8471 4190 as automatic data processing machines because the goods were identical to those in the assessee's earlier case, where the same classification had already been accepted and followed in later finalised matters. Applying judicial discipline and the binding effect of appellate orders, the classification issue was treated as no longer res integra, and the department could not reopen it contrary to the prior appellate determination. The revenue's attempt to re-agitate classification was therefore rejected. Case-Laws Customs Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793775