https://www.taxtmi.com/caselaws?id=796244 Classification of exported scaffolding items under the specific tariff headings for nuts, bolts, washers, clamps and hand tools had been settled by binding decisions on materially identical notices. Those decisions recognised finality of accepted assessments, limitation on drawback recovery, and the need for Revenue authorities to follow binding precedent. The Gujarat HC material states that a further notice alleging misclassification could not reopen that settled classification, and that consequentially withheld drawback and the export promotional copy were to be released. en-us Wed, 22 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796244 Classification of exported scaffolding items under the specific tariff headings for nuts, bolts, washers, clamps and hand tools had been settled by binding decisions on materially identical notices. Those decisions recognised finality of accepted assessments, limitation on drawback recovery, and the need for Revenue authorities to follow binding precedent. The Gujarat HC material states that a further notice alleging misclassification could not reopen that settled classification, and that consequentially withheld drawback and the export promotional copy were to be released. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796244