Prickly heat powder classification under Chapter 30.03 was treated as settled by binding Supreme Court precedent.

Prickly heat powder is treated as classifiable under Chapter Heading 30.03 of the Central Excise Tariff Act, 1985 because the product matched an earlier Supreme Court ruling on the same classification question. That binding precedent settled the issue, leaving no basis for a contrary classification under Chapter Heading 34.03. On that footing, the Revenue's challenge fails, the assessee's position is accepted, and the demand and penalty are set aside.

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Issues: Whether prickly heat powder is classifiable under Chapter Heading No. 30.03 or Chapter Heading No. 34.03 of the Central Excise Tariff Act, 1985.

Analysis: The disputed product was the same as that considered by the Supreme Court in an earlier decision, which held that prickly heat powder falls under Chapter Heading No. 30.03. In view of that binding ruling, the classification issue was treated as settled and no fresh contrary classification could be sustained.

Conclusion: The product is classifiable under Chapter Heading No. 30.03 of the Central Excise Tariff Act, 1985. The Revenue's appeal fails and the assessee's appeal succeeds, with the demand and penalty set aside.

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