Tariff classification of modified bitumen follows Supreme Court precedent, placing identical goods under petroleum bitumen heading.

Polymer Modified Bitumen and Crumbled Rubber Modified Bitumen are not classifiable as bituminous mixtures under Tariff Item 27150090; they fall under Tariff Item 27132000 as petroleum bitumen. The Tribunal relied on the Supreme Court's prior classification of identical goods and its own earlier orders in the same matter, applying consistent tariff treatment to the products. The document states that where the Supreme Court has authoritatively classified goods under a particular tariff entry, identical goods must be classified under that entry and not under a competing heading without such support.

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Issues: Whether Polymer Modified Bitumen and Crumbled Rubber Modified Bitumen are classifiable under Tariff Item 27150090 as bituminous mixtures or under Tariff Item 27132000 as petroleum bitumen.

Analysis: The classification dispute turned on the proper tariff entry for the goods manufactured by the appellant. The Tribunal noted that the Supreme Court had already held that Polymer Modified Bitumen and Crumbled Rubber Modified Bitumen are not bituminous mixtures falling under Tariff Item 27150090, but remain classifiable under Tariff Item 27132000. The Tribunal also followed its own earlier orders in the appellant's case applying the same view for both products.

Conclusion: The goods are classifiable under Tariff Item 27132000 and not under Tariff Item 27150090. The finding is in favour of the assessee.

Final Conclusion: The classification adopted in the impugned orders was set aside and the appeals succeeded with consequential relief.

Ratio Decidendi: Where the Supreme Court has authoritatively classified the goods under a particular tariff entry, identical goods are to be classified consistently under that entry and not under a competing heading lacking such support.

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