Fabric classification under Chapter Heading 52.06 prevails where the identical issue was already finally settled.

Fabric classification under the Central Excise Tariff remained governed by the earlier affirmed view that the goods fell under Chapter Heading 52.06 and not Heading 59.06. Because the present appeal raised the same classification question already settled in the earlier matter, no independent merit survived for consideration and no interference was warranted.

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Issues: Whether the fabric in question was classifiable under Chapter Heading 52.06 or under Heading 59.06 of the Central Excise Tariff Act, 1985.

Analysis: The classification issue had already been settled in an earlier appeal involving the same question, where the Tribunal's finding that the fabric was classifiable under Chapter Heading 52.06 and not under Heading 59.06 had been affirmed. As the present appeal involved the same issue, no independent merit survived for consideration.

Conclusion: The classification was to be treated under Chapter Heading 52.06 and not under Heading 59.06, and the appeal was rejected.

Final Conclusion: The dispute on classification stood concluded in accordance with the earlier affirmed view, leaving no basis for interference in the Revenue's challenge.

Ratio Decidendi: Where the very same classification issue has already been conclusively decided and affirmed in an earlier case, a subsequent appeal raising the identical question does not warrant interference.

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