Finalised product classification cannot be reopened without changed composition or use; reclassification attempt rejected.

A finished classification under Heading 1508.90 for Olemessa Baby Massage Oil could not be displaced in the absence of any material change in its composition or use. Earlier proceedings had already settled the product's classification in the assessee's favour, and that issue had attained finality; the Department therefore lacked a legally sustainable factual basis to reopen it and reclassify the product under Heading 3304 as a skin-care preparation. The CESTAT held that the attempted reclassification was not tenable on the record and set aside the impugned order, leaving the classification under Heading 1508.90 undisturbed.

---

---

Issues: Whether Olemessa Baby Massage Oil was correctly classifiable under Heading 1508.90 of the Central Excise Tariff and whether the departmental attempt to reclassify it under Heading 3304 was sustainable in the absence of any material change in its composition or use.

Analysis: The product had been the subject of repeated classification proceedings over several decades, and earlier decisions had already held it to be classifiable in the assessee's favour. The record disclosed no change in the composition of the product or in its use. Classification had previously been finalized under Heading 1508.90, and the issue had attained finality. In such circumstances, a fresh attempt to displace that classification without any new factual basis or material change was not legally tenable. The asserted shift to Heading 3304 as a preparation for the care of skin was not supported by the material on record.

Conclusion: The product continued to be classifiable under Heading 1508.90, and the contrary reclassification under Heading 3304 was unsustainable; the impugned order was set aside in favour of the assessee.

Ratio Decidendi: In the absence of any material change in composition or use, a classification that has already attained finality cannot be reopened and altered without a legally sustainable factual foundation.

---