Tariff classification of Indian Kattha/Catechu follows trade understanding and prior identical-goods ruling.

Indian Kattha/Catechu manufactured from the stated inputs was classified under Tariff Item 14049050, not 13021990, because the Tribunal followed an earlier decision on identical goods and accepted the tariff entries as understood in commercial parlance as Indian Kattha. The Revenue's challenge failed since the same classification issue had already been decided in favour of the lower authorities' view, and no contrary basis was found to disturb that approach.

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Issues: Whether Indian Kattha/Catechu manufactured from the stated inputs was classifiable under Tariff Item No. 14049050 or under Tariff Item No. 13021990.

Analysis: The Tribunal noted that the same classification issue in respect of identical goods had already been decided in favour of classifying the goods under Tariff Item No. 14049050. It also found support from the tariff entries and the commercial parlance understanding of the product as Indian Kattha. In view of the earlier decision on identical goods, no merit was found in the Revenue's challenge to the classification adopted by the lower authorities.

Conclusion: The goods were held classifiable under Tariff Item No. 14049050 and not under Tariff Item No. 13021990.

Ratio Decidendi: Classification must follow the applicable tariff entry as understood in trade and consistent with the binding classification already determined for identical goods.

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