Classification finality prevents re-litigation of composite goods dispute, with steel predominance supporting Chapter 73 classification.

Classification of the goods under Chapter 39 was not reopened in these appeals because the issue had already been decided against the assessee in earlier proceedings, with the Tribunal upholding Chapter 73 classification and the Supreme Court dismissal giving finality to that determination. The assessee could not re-agitate the same classification dispute in subsequent appeals arising from it. The circular on composite goods did not alter the result, as the factual finding was that steel predominated, which supported classification under Chapter 73.

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Issues: Whether the goods were classifiable under Chapter 39 as claimed by the assessee or under Chapter 73 as held by the department, and whether the classification question could be reopened in the present appeals.

Analysis: The classification of the goods had already been decided against the assessee in earlier proceedings, the Tribunal had upheld classification under Chapter 73, and the dismissal by the Supreme Court had given finality to that determination. In these appeals, which arose only as a consequence of that classification dispute, the assessee could not re-agitate the same issue. The relied-upon circular on composite goods did not assist the assessee because, on the facts found, the weight of steel was predominant and supported classification under Chapter 73.

Conclusion: The goods were not to be classified under Chapter 39 for the purpose of these appeals, and the classification under Chapter 73 stood undisturbed.

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