Tariff classification finality settled switch fuses under Heading 8537, displacing the earlier view under Chapter 8536.90.

Switch fuses manufactured by the appellant were held classifiable under Heading 8537, because a later order of the jurisdictional Assistant Collector on the same product had attained finality between the parties. That final classification displaced the earlier appellate view under Chapter 8536.90, and the dispute on tariff classification was treated as no longer surviving. The impugned order taking the contrary view was therefore set aside.

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Issues: Whether switch fuses manufactured by the appellant were classifiable under Chapter 8536.90 or under Heading 8537 of the Central Excise Tariff Act, 1985.

Analysis: The earlier appellate order had held the goods to be classifiable under Chapter 8536.90. A subsequent order of the jurisdictional Assistant Collector, passed in respect of the same product, classified the item under Heading 8537 and had attained finality between the parties. In view of that later final order, the classification dispute no longer survived.

Conclusion: The goods were to be classified under Heading 8537, and the contrary view in the impugned order was set aside.

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