https://www.taxtmi.com/caselaws?id=799272 Binding coordinate-bench precedent had settled the Customs Tariff classification of nuts, bolts, washers, hand tools and allied scaffolding items, including by quashing materially identical show cause notices. As the settled position had attained finality and its applicability was undisputed, judicial discipline required consistent treatment. The show cause notice alleging misclassification contrary to those binding rulings was therefore unsustainable and stood quashed and set aside. en-us Wed, 16 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799272 Binding coordinate-bench precedent had settled the Customs Tariff classification of nuts, bolts, washers, hand tools and allied scaffolding items, including by quashing materially identical show cause notices. As the settled position had attained finality and its applicability was undisputed, judicial discipline required consistent treatment. The show cause notice alleging misclassification contrary to those binding rulings was therefore unsustainable and stood quashed and set aside. Case-Laws Customs Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799272