Cigarette packet classification under the Central Excise Tariff was quashed after the court followed an earlier identical ruling.

Cigarette packets, including their outer shells and inner slides, were examined for classification under sub-heading 4318-13 of the Central Excise Tariff Act, 1985. The Madras High Court treated the dispute as covered by an earlier decision on the same classification question, finding the present issue identical to the one already decided and applicable on all fours. Because no stay had been granted against the earlier judgment, the impugned classification directive could not be sustained, and it was quashed in favour of the assessee.

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Issues: Whether cigarette packets and their outer shells and inner slides were correctly classifiable under sub-heading 4318-13 of the Central Excise Tariff Act, 1985.

Analysis: The dispute was treated as governed by an earlier decision on the same classification question. The Court found that the issue raised in the writ petition was identical to the issue already decided, and that the earlier ruling applied on all fours. In the absence of any stay of the earlier judgment, the impugned directive could not be sustained.

Conclusion: The classification directive was quashed and the writ petition was allowed in favour of the assessee.

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