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2015 (10) TMI 2447 - CESTAT BANGALOREClassification of Resin Bonded Bamboo Mats with Veneer in between - Classification under Chapter 4410.90 or under Chapter 4408.90 - Held that:- On going through the earlier order of the Tribunal we note that a clear finding stands given that in terms of Chapter Note 6 the goods would be classified properly under heading 4410. The Revenues contention is that the Chapter Note 6 relied upon by the assessee was not in existence during the period 1986-87 i.e. the period involved in the present appeal. The same came into existence w.e.f. 1997. As such it is their contention that the Tribunal relied upon a wrong Chapter Note. - Since order of Tribunal is not challenged - it becomes binding for the lower authorities to follow the Tribunals order - Decided against Revenue.
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