Central Excise tariff classification under Item 68 accepted where prior tariff advice and earlier decisions supported the assessee

Classification of the product was accepted under Item No. 68 of the Central Excise Tariff because the department acknowledged that the assessee had acted on the 1977 Tariff Advice, and earlier judgments and orders had treated the product under the same residuary entry. On that basis, the Court set aside the impugned order, noting that the entry had been superseded in 1985, and directed consequential relief to the assessee.

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Issues: Whether the product in question was to be classified under Item No. 68 of the Central Excise Tariff and the appellant granted relief accordingly.

Analysis: The appeal was considered in the light of the Department's affidavit stating that the appellant had acted on the 1977 Tariff Advice, that there were judgments and orders classifying the product under Item No. 68, and that the entry had been superseded in 1985. On that basis, the Court accepted the departmental statement and concluded that the impugned order should be set aside.

Conclusion: The product in question was held classifiable under Item No. 68 of the Central Excise Tariff and relief was directed to be granted to the appellant.

Final Conclusion: The appeal succeeded and the assessee obtained the benefit of classification under the residuary tariff item with consequential relief.

Ratio Decidendi: Where the department accepts that the assessee acted on prevailing tariff advice and the product had been treated in prior decisions as falling under the same residuary entry, classification should follow that treatment and relief should be granted accordingly.

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