Settled tariff classification controls where the same product was already covered by a final Tribunal decision.

Classification of rectified spirit suitable for use as fuel in I.C. engines was held to remain under erstwhile tariff item 6(ii) of the First Schedule to the Central Excise Act, 1944 and later under sub-heading 2204.00 of the Central Excise Tariff Act, 1985, because the same product and assessee had already been covered by an earlier Tribunal decision that had attained finality. In the absence of any distinguishing factual feature, judicial discipline required the authorities to follow the settled classification, and the demand could not be revived. The lower authorities were therefore justified in accepting the settled position and the Revenue's challenge failed.

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Issues: Whether rectified spirit manufactured by the assessee, being suitable for use as fuel in I.C. engines, was correctly classifiable under erstwhile tariff item No. 6(ii) of the First Schedule to the Central Excise Act, 1944 and subsequently under sub-heading No. 2204.00 of the Central Excise Tariff Act, 1985.

Analysis: The dispute on classification was already covered by an earlier Tribunal decision concerning the same product and the same assessee. The earlier decision had attained finality, and the later appeal did not bring any new distinguishing feature on record to warrant departure from that view. In such circumstances, the lower authorities were justified in following the settled position and dropping the demands.

Conclusion: The classification adopted by the lower authorities was upheld and the Revenue's challenge failed.

Final Conclusion: The appeal was rejected, leaving the assessee's classification intact.

Ratio Decidendi: Where the classification of the same product is already settled by a final Tribunal decision, judicial discipline requires the authorities to follow that decision in the absence of distinguishing facts.

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