Classification of copper clad laminates upheld under Heading 74.10/74.06; Revenue challenge to Heading 85.46 failed.

Copper clad laminates were treated as classifiable under Heading 74.10/74.06 rather than Heading 85.46 because earlier Tribunal rulings on the same product remained binding in the absence of any Supreme Court stay or contrary judgment. Judicial discipline required following the existing Tribunal view, so the request to keep the matter pending or refer it to a Larger Bench was rejected because no conflicting decisions were shown. The Revenue challenge to the alternative classification therefore failed, and the earlier classification was upheld.

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Issues: Whether copper clad laminates were correctly classifiable under Heading 74.10/74.06 of the Central Excise Tariff Act, 1985 or under Heading 85.46, and whether the Revenue appeal deserved to be allowed.

Analysis: The impugned classification order followed earlier Tribunal decisions on the same product, and no stay had been granted by the Supreme Court against those orders. In the absence of any contrary decision, judicial discipline required the Bench to follow the Tribunal's earlier view. The request for keeping the matter pending or for reference to a Larger Bench was rejected as no contra judgments were shown.

Conclusion: The classification under Heading 74.10/74.06 was upheld and the Revenue's challenge to classification under Heading 85.46 failed.

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