Classification dispute follows earlier precedent, with the Revenue's appeal dismissed after the Court declined to depart from its prior view.

A classification dispute was considered in light of an earlier Supreme Court decision that had already decided the issue against the Revenue. Finding no reason to depart from that precedent, the Court treated the classification question as settled in favour of the assessee and dismissed the Revenue's appeal with costs.

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Issues: Whether the Revenue's appeal on the classification issue was liable to be entertained and accepted.

Analysis: The appeal involved a question of classification, which was already decided against the Revenue by an earlier decision of the Court. No reason was found to depart from that view.

Conclusion: The classification issue was answered against the Revenue and the appeal was dismissed with costs.

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