Tariff classification of carbon rings follows later larger Bench ruling, placing them under heading 68.01/16(1).

Imported carbon rings described as spare parts for a turbine pump were held classifiable under heading 68.01/16(1) of the Customs Tariff Act, 1975 rather than as parts of machinery under heading 84.65. A later larger Bench decision on identical goods had overruled the earlier view favouring heading 84.65, and that authoritative classification was followed here. The lower authorities' classification was therefore upheld and the appeal failed.

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Issues: Whether the imported carbon rings were classifiable as parts of machinery under heading 84.65 of the First Schedule to the Customs Tariff Act, 1975 or under heading 68.01/16(1).

Analysis: The dispute turned on the proper tariff classification of the imported carbon rings described as spare parts for a turbine pump. Although an earlier decision had accepted classification under heading 84.65, a later larger Bench decision in a similar matter had overruled that view and held that carbon rings were properly classifiable under heading 68.01/16(1). The present appeal involved the same issue, and the later Bench view was followed.

Conclusion: The carbon rings were correctly classified under heading 68.01/16(1) and not under heading 84.65; the classification adopted by the lower authorities was upheld.

Final Conclusion: The appeal failed and the impugned order was sustained.

Ratio Decidendi: Where a later larger Bench has authoritatively determined the tariff heading applicable to identical goods, that classification governs subsequent cases involving the same issue.

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