Coordinate Bench discipline in tariff classification required reference to a larger Bench before departing from earlier goods classification.

A coordinate Bench ruling on the classification of Imaging Plates and IP Cassettes could not be departed from by the Tribunal without referring the issue to a larger Bench, as judicial discipline required it to address the earlier view first. The Tribunal also proceeded on a classification basis not urged by the parties, which warranted fresh consideration. The impugned order was therefore set aside and the matter remitted for de novo adjudication, with all contentions left open.

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Issues: Whether the Tribunal was justified in departing from an earlier coordinate Bench decision on classification of Imaging Plates and IP Cassettes and in deciding the matter itself instead of referring the issue to a larger Bench.

Analysis: The earlier coordinate Bench had classified Imaging Plates and IP Cassettes under Chapter 90 and extended the benefit of Notification No. 21/2002-Cus dated 01.03.2002. The impugned order took a different view and treated the goods as classifiable under Chapter 37, without following the course required by judicial discipline when a coordinate Bench view is not accepted. The Court also noted that the Tribunal had proceeded on a classification basis not urged by the parties. In these circumstances, the matter required fresh adjudication.

Conclusion: The Tribunal's order was set aside and the matter was remitted for de novo decision.

Final Conclusion: The appeal succeeded to the extent of setting aside the impugned order and securing a fresh determination by the Tribunal, with all contentions left open.

Ratio Decidendi: A coordinate Bench decision should not be disregarded by a quasi-judicial authority without referring the matter to a larger Bench, and a decision reached in breach of judicial discipline is liable to be set aside and remitted for fresh consideration.

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