Tariff classification settled by binding precedent, with polyester chips placed under the assessee's claimed heading and refund issue remitted.

Imported polyester chips (textile grade) were held classifiable under Heading 38.01/19(1) and not under Heading 39.01/06, because the classification issue had already been settled by an earlier binding decision applying the assessee's claimed heading. The contrary revenue classification could not be sustained. The separate refund question was not finally determined and was remitted for consideration under the Court's format order and the governing refund principles.

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Issues: Whether Polyester Chips (Textile grade) imported by the assessee were classifiable under Heading 38.01/19(1) of the Customs Tariff Act, 1975 or under Heading 39.01/06.

Analysis: The classification dispute was treated as settled by the Court's earlier decision holding that the goods in question fall under the assessee's claimed heading and not the revenue's heading. The appeals were accordingly allowed on the classification issue. The separate question of refund was not finally decided and was remitted for consideration in accordance with the Court's format order and the governing refund principles.

Conclusion: The goods were held classifiable under Heading 38.01/19(1) and not under Heading 39.01/06, in favour of the assessee.

Ratio Decidendi: Where the classification of imported goods is already settled by a binding decision of the Court, the same classification must be applied and the contrary revenue classification cannot be sustained.

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