Customs classification under Heading 84.57 denied for selecting and stacking unit after tribunal followed earlier identical ruling.

Imported selecting and stacking units were held not to qualify for the lower customs duty rate under Heading 84.57 of the Customs Tariff Act, 1975. The Tribunal followed its earlier three-member Bench ruling in the appellants' own prior case on the same issue and applied the same reasoning to reject the claim. As a result, the benefit of the concessional duty classification was denied and the appeal failed.

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Issues: Whether the imported Selecting and Stacking Unit was entitled to the lower rate of customs duty under Heading 84.57 of the Customs Tariff Act, 1975.

Analysis: The claim had already been rejected in the appellants' own earlier case by a three-member Bench of the Tribunal on an identical issue. The present Bench followed that earlier order and adopted the same reasoning for the present appeal.

Conclusion: The benefit of the lower rate of customs duty under Heading 84.57 was denied and the appeal was dismissed.

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