Product classification for Bus Trunking followed earlier ratio and was upheld under Chapter sub-heading 8538.00.

Bus Trunking manufactured and cleared by the assessee was classified under Chapter sub-heading 8538.00, not 8544.00, because the Tribunal followed its earlier decision on the same product classification issue and applied that ratio to the present facts. The Department's challenge failed, and the classification under 8538.00 was upheld.

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Issues: Whether Bus Trunking manufactured and cleared by the assessee was classifiable under Chapter sub-heading 8538.00 or under Chapter sub-heading 8544.00 of the Central Excise Tariff Act, 1985.

Analysis: The Tribunal noted that the same product classification issue had already been considered and concluded in an earlier decision and proceeded to follow that ratio. On that basis, the product was held to fall under sub-heading 8538.00 rather than sub-heading 8544.00.

Conclusion: The product was correctly classifiable under Chapter sub-heading 8538.00 of the Central Excise Tariff Act, 1985, and the Department's appeal failed.

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