Tariff classification of Indian Kattha using gambier extract upheld under Item 14049050, following earlier tribunal precedent.

Indian Kattha or catechu manufactured using gambier extract was held classifiable under Tariff Item No. 14049050, not Tariff Item No. 13021990, because the goods were treated as identical to those covered by an earlier tribunal ruling on the same classification question. Following that binding approach, the tribunal upheld the classification accepted by the lower appellate authority and rejected the revenue's contrary classification claim.

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Issues: Whether Indian Kattha or Catechu manufactured using Gambier extract was classifiable under Tariff Item No. 14049050 or Tariff Item No. 13021990.

Analysis: The goods in dispute were found to be identical to goods considered in an earlier tribunal decision on the same classification question. That decision had already held that the relevant goods were classifiable under Tariff Item No. 14049050. The tribunal therefore followed the earlier binding approach and upheld the classification already accepted by the lower appellate authority.

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

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