Tariff classification of potato flakes under Chapter 20 was upheld after the Tribunal followed its earlier ruling.

Potato flakes were held classifiable under Chapter 20 of the Central Excise Tariff Act because an earlier Tribunal order in the same assessee's case had already accepted that classification, and no stay of that order was shown. The Tribunal followed its prior decision and found no basis to depart from it, so the appellate classification under Chapter 20 was sustained and the Revenue's challenge failed.

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Issues: Whether potato flakes were classifiable under Chapter 20 or Chapter 11 of the Central Excise Tariff Act, and whether the appellate order classifying them under Chapter 20 could be interfered with.

Analysis: The dispute turned on tariff classification of potato flakes. The assessee's stand for Chapter 20 had already been accepted in an earlier Tribunal order in the same assessee's case. The earlier order had been appealed against, but no stay of its operation was shown. In these circumstances, the Tribunal held that its earlier decision was required to be followed and that there was no justification to take a different view in the present appeal.

Conclusion: The classification under Chapter 20 was upheld and the Revenue's challenge to the Commissioner (Appeals)' order failed.

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