Product classification follows binding precedent: Vicks Cough Drop treated as an Ayurvedic medicament, not a patent and proprietary medicament.

Product classification must follow binding precedent where the legal character of the goods has already been settled. Applying the Supreme Court's earlier ruling and the Tribunal's own prior decision in the assessee's case, Vicks Cough Drop was classified as an Ayurvedic medicament under Chapter heading 3003.39. The lower authorities' classification of the product as a patent and proprietary medicament under Chapter heading 3003.10 was not followed.

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Issues: Whether the product "Vicks Cough Drop" is classifiable as an Ayurvedic medicament under Chapter heading 3003.39 or as a patent and proprietary medicament under Chapter heading 3003.10.

Analysis: The classification question had already been settled by the Supreme Court and by the Tribunal in the assessee's own earlier case. Following that settled position, the product was held to fall under the Ayurvedic medicament heading rather than the patent and proprietary medicament heading adopted by the lower authorities.

Conclusion: "Vicks Cough Drop" is classifiable as an Ayurvedic medicament under Chapter heading 3003.39 and not under Chapter heading 3003.10.

Ratio Decidendi: Where the classification of a product has already been settled by binding precedent, the same classification must be followed, and the product is to be classified according to the legal character affirmed in that precedent.

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