Tariff classification follows prior accepted classification for identical goods in the assessee's own case.

Criss-cross patches of tyre/tube rubber were classified under Chapter Heading 4016.99 rather than Chapter Heading 4008.21 because the product had already been examined afresh in remand proceedings in the assessee's own matter and placed under Heading 4016.99. That earlier classification had also been accepted by the Revenue, and the same treatment was therefore followed for identical goods. The note applies the principle that, where the same product has already been classified under a tariff heading in the assessee's own case and that classification has been accepted, the same classification should govern subsequent disputes involving the identical product.

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Issues: Whether criss-cross patches of tyre/tube rubber were classifiable under Chapter Heading 4016.99 or under Chapter Heading 4008.21.

Analysis: The classification dispute was resolved by relying on the prior decision in the assessee's own matter, where the product had been examined afresh in remand proceedings and classified under Chapter Heading 4016.99. The earlier classification of the same product under the assessee's favour had also been accepted by the Revenue. In light of these circumstances and the cited precedent, the product was held to fall under Chapter Heading 4016.99.

Conclusion: The product was held classifiable under Chapter Heading 4016.99, not under Chapter Heading 4008.21, in favour of the assessee.

Ratio Decidendi: Where the same product has already been classified under a particular tariff heading in the assessee's own case and that classification has been accepted, the same classification is to be followed for identical goods.

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