Tariff classification follows earlier ruling for cut-back bitumen, with Heading 27.15 prevailing over Heading 32.10

Cut-back bitumen was classified under Heading 27.15, not Heading 32.10, because an identical classification dispute for the same assessee and product had already been decided the same way for an earlier period. In the absence of any distinguishing material, the earlier classification was followed and the Revenue's view was rejected. The appeals succeeded and the Revenue's classification was set aside.

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Issues: Whether cut-back bitumen was classifiable under Heading 27.15 or under Heading 32.10.

Analysis: The dispute concerned the proper tariff classification of cut-back bitumen for the relevant period. The Tribunal noted that an identical dispute involving the same assessee for an earlier period had already been decided in favour of classification under Heading 27.15. Following that earlier decision, the Tribunal accepted the assessee's contention on the classification of the product.

Conclusion: Cut-back bitumen was held classifiable under Heading 27.15 and not under Heading 32.10.

Final Conclusion: The appeals succeeded and the classification adopted by the Revenue was set aside.

Ratio Decidendi: Where an identical tariff classification issue has already been decided on the same product, the same classification should be followed in the absence of any distinguishing material.

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