Concessional customs assessment follows where tariff classification fits and earlier coordinate rulings squarely support notification benefit.

Goods classifiable under Heading 85.18/27(1) were held eligible for concessional assessment under Notification No. 172/77-Cus. dated 8-8-1977. The Tribunal applied earlier coordinate rulings that were found to cover the facts squarely, and noted that the same view had been followed in subsequent cases. On that basis, the concessional benefit under the notification was confirmed for the goods in question.

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Issues: Whether the goods were entitled to concessional assessment under Notification No. 172/77-Cus. dated 8-8-1977.

Analysis: The goods were accepted as classifiable under Heading 85.18/27(1) of the Customs Tariff Act, 1975. The only surviving dispute was whether the notification granting concessional assessment applied to those goods. The Tribunal held that the earlier decisions relied upon were applicable on all fours to the facts of the present appeals and that the same view had been followed in subsequent cases.

Conclusion: The appellants were entitled to the benefit of Notification No. 172/77-Cus. dated 8-8-1977 in respect of the goods in question.

Ratio Decidendi: Where the goods are classifiable under the relevant tariff heading and the earlier coordinate rulings squarely apply, the exemption or concessional benefit under the notification must be granted.

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