Tariff classification of tyre cord warp sheet products upheld where the assessee had accepted and acted on the departmental heading.

Classification of the two tyre cord warp sheet products under the departmental tariff headings was upheld because the assessee had accepted that classification and paid duty accordingly. Reliance on an earlier Tribunal decision was rejected as misplaced, since the earlier SC order had not finally decided the classification issue in the assessee's favour. On the facts, remand would serve no useful purpose, and the departmental classification was maintained, so the challenge failed.

---

---

Issues: Whether the classification of the two tyre cord warp sheet products under the departmental tariff headings should be sustained.

Analysis: The Department had classified the products under specific tariff headings and the assessee had accepted that classification and paid duty accordingly. The earlier reliance placed on a prior Tribunal decision was found misplaced because the earlier Supreme Court order had not finally decided the classification issue in favour of the assessee. In the facts of the case, no useful purpose would be served by remitting the matter, as the assessee had already accepted and acted upon the departmental classification.

Conclusion: The classification settled by the Department was maintained and the assessee's challenge failed.

---