Tariff classification of processed absorbent cotton wool followed prior identical ruling and shifted the goods to Chapter Heading 5601.

Processed absorbent cotton wool was classified under Chapter Heading 5601 of the Central Excise Tariff Act, 1985 rather than Chapter Heading 3005, because the Tribunal treated the issue as already settled in favour of Heading 5601 in an identical dispute. The contrary classification in the impugned order was therefore not sustainable, and the order was set aside. The note states that where an identical tariff classification issue has already been decided for one heading, the goods must be classified consistently with that earlier determination.

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Issues: Whether the processed absorbent cotton wool was classifiable under Chapter Heading 3005 or Chapter Heading 5601 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the correct tariff classification of the goods processed by the appellant. The Tribunal noted that the identical issue had already been settled in favour of classification under Chapter Heading 5601. On that basis, the contrary view taken in the impugned order could not be sustained.

Conclusion: The goods were held classifiable under Chapter Heading 5601 of the Central Excise Tariff Act, 1985, and not under Chapter Heading 3005.

Final Conclusion: The impugned order was set aside and the appellant obtained relief on the classification dispute.

Ratio Decidendi: Where an identical classification issue has already been decided in favour of one tariff heading, the goods must be classified accordingly and a contrary classification cannot be sustained.

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