Settled classification of identical goods upheld for step and repeat machines under customs tariff rules.

Step and repeat machines were treated as classifiable under Heading 84.40 of the Customs Tariff Act, 1975 because the Tribunal followed its earlier decisions on identical goods and applied the settled classification to subsequent imports. The same classification approach was applied for countervailing duty purposes as well. The commentary also notes that, on that basis, the Revenue's classification was upheld and the respondent's competing classification was not accepted. The guiding principle stated is that where identical goods have already been classified by the Tribunal, that settled classification may be followed for later imports of the same type of goods.

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Issues: Classification of step and repeat machines under the Customs Tariff Act, 1975.

Analysis: The delay in filing the appeal was condoned. On the merits, the Tribunal followed its earlier decisions on identical goods and accepted the settled view that step and repeat machines fall under Heading 84.40 of the Customs Tariff Act, 1975 for customs classification. The same line of authority was applied for countervailing duty purposes as well.

Conclusion: The classification of the imported step and repeat machines under Heading 84.40 was upheld in favour of the Revenue.

Final Conclusion: The appeal succeeded on the classification issue and the impugned classification adopted by the respondent was not accepted.

Ratio Decidendi: Where identical goods have already been classified by the Tribunal, that settled classification may be followed for subsequent imports of the same type of goods.

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