Customs classification of imported balloon catheters upheld where prior Tribunal ruling already covered the same goods and issue.

Imported Folly Balloon Catheters were treated as suction catheters falling within Heading 32 of Notification No. 208/Cus/81 because an earlier Tribunal decision between the same parties had already covered the identical goods and issue. The Collector (Appeals) relied on that prior reasoning, and no distinguishing material was shown to displace it. The lower appellate authority's classification was therefore sustained, and the customs challenge failed.

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Issues: Whether imported Folly Balloon Catheters were classifiable as Suction Catheters covered by Heading 32 of Notification No. 208/Cus/81.

Analysis: The same goods had already been covered by an earlier Tribunal order between the same parties. The Collector (Appeals) had relied upon that decision, which contained detailed reasoning on the classification and eligibility of the goods under the notification. As there was no dispute that the earlier order squarely covered the present goods, no ground was found to interfere.

Conclusion: The goods were held to fall within Heading 32 of Notification No. 208/Cus/81, and the appeal was rejected.

Final Conclusion: The classification adopted by the lower appellate authority was sustained and the challenge by the customs authorities failed.

Ratio Decidendi: Where an earlier Tribunal decision squarely covers the same goods and issue, and the lower authority has followed that decision, interference is not warranted in the absence of any distinguishing material.

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