Poultry machinery parts classification followed earlier accepted ruling, defeating plastic-goods classification and related penalties.

Plastic items used for poultry keeping machinery were treated as parts of that machinery and classified under Chapter Sub-Heading 8436.99, not as other plastic articles under Chapter Sub-Heading 3926.90. The Tribunal followed its earlier decision in the same assessee's case, which had already classified identical goods under Chapter 8436 and had been accepted by the Revenue. On that basis, the contrary departmental classification was rejected, and the demand, confiscation, redemption fine, and penalties were held unsustainable.

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Issues: Whether plastic items manufactured for poultry keeping machinery were classifiable under Chapter Sub-Heading No. 3926.90 as other articles of plastic, or under Chapter Sub-Heading No. 8436.00 / 8436.99 as parts of poultry keeping machinery, and whether the earlier decision in the assessee's own case should be followed.

Analysis: The goods were found to be parts of poultry keeping equipment or machinery and the dispute turned on their proper tariff classification. The Tribunal noted that in the assessee's own case the same issue had already been decided in favour of classification under Chapter Sub-Heading No. 8436, and that the Revenue had accepted that decision. Since the present goods were the same in substance, the earlier view was required to be followed. The competing departmental classification under Chapter Sub-Heading No. 3926.90 was therefore not sustainable.

Conclusion: The goods were correctly classifiable under Chapter Sub-Heading No. 8436.99 as parts of poultry keeping machinery, not under Chapter Sub-Heading No. 3926.90.

Final Conclusion: The demand, confiscation, redemption fine, and penalties could not be sustained, and the assessee obtained full relief on classification.

Ratio Decidendi: When a product is shown to be a part of poultry keeping machinery and the same classification issue has already been decided in the assessee's favour and accepted by the Revenue, the earlier classification under Chapter 8436 must be followed over a contrary plastic-goods classification.

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