Tariff classification of automobile stop light switches followed precedent and was held to fall under Item 68, not Item 61.

Stop light switches manufactured for installation in automobiles were treated as classifiable under Item 68 of the Central Excise Tariff, not Item 61, because the Tribunal followed existing judicial and Tribunal precedent covering the same or similar product. The classification under Item 61 was rejected, and the order dropping the classification action was sustained in favour of the assessee. The stated principle is that where precedent has already placed an identical or similar product under a particular tariff entry, that classification should be followed unless a distinguishing feature is shown.

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Issues: Whether stop light switches manufactured for installation in automobiles were classifiable under Item 61 of the Central Excise Tariff or under Item 68 of the Central Excise Tariff.

Analysis: The dispute was decided by following the existing view that such switches did not fall within Item 61 and were covered by Item 68. The appeal was considered covered by the earlier judicial and Tribunal rulings cited before the Tribunal.

Conclusion: The classification under Item 61 was rejected and the goods were treated as falling under Item 68, in favour of the assessee.

Final Conclusion: The departmental appeal failed and the order dropping the classification action was sustained.

Ratio Decidendi: Where the relevant precedent has already classified an identical or similar product under a particular tariff entry, the same classification should be followed unless a distinguishing feature is shown.

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