Tariff classification of precured rubber tyre patches confirmed under sub-heading 4008.21; prior merits decision remained binding despite appeal.

Precured rubber tyre patches were examined for classification under sub-heading 4008.21 versus residuary sub-heading 4016.99 of the Central Excise Tariff Act, 1985. The Tribunal treated an earlier decision on the same product as binding because it had been decided on merits after considering the competing headings, the Board's circular and Note 9 to Chapter 40; the mere filing and admission of an appeal against that decision did not reduce its precedential force. The goods were classified under sub-heading 4008.21, and the Revenue's appeal succeeded.

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Issues: Whether precured rubber tyre patches were classifiable under sub-heading 4008.21 or under residuary sub-heading 4016.99 of the Central Excise Tariff Act, 1985, and whether an earlier Tribunal decision on the same product remained binding despite the filing and admission of an appeal against it.

Analysis: The dispute turned on the proper tariff classification of precured rubber tyre patches. The Tribunal noted that the same goods had already been considered in an earlier decision, where the issue had been decided on merits after examining the competing classifications, the Board's circular, and Note 9 to Chapter 40. The admission of an appeal against that earlier decision did not detract from its binding force.

Conclusion: The goods were held classifiable under sub-heading 4008.21, and the Revenue's appeal succeeded.

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