Classification of Dutrex RT under Item 10 upheld after Tribunal followed its earlier product-specific decisions.

Imported Dutrex RT was examined for additional duty classification, with the first ground on liability to additional duty not pressed. On the surviving issue, the Tribunal followed its earlier decisions on the same product and held that the goods fell under Item 10 of the First Schedule to the Central Excises and Salt Act, 1944. The rival classification under Tariff Item 11A was rejected, and the assessee's classification prevailed.

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Issues: Whether the imported goods Dutrex RT were correctly classifiable for the purpose of additional duty under Item 10 of the First Schedule to the Central Excises and Salt Act, 1944, or under Tariff Item 11A.

Analysis: The first ground relating to liability to additional duty was not pressed. On the surviving issue, the Tribunal followed its earlier decisions on the same product and accepted the view that the goods fell within Item 10. The revenue classification under Tariff Item 11A was rejected in light of the binding precedents relied upon by the parties and the consistent approach already taken by the Tribunal.

Conclusion: The goods Dutrex RT were liable to be assessed under Item 10 of the First Schedule to the Central Excises and Salt Act, 1944, and not under Tariff Item 11A. The classification favoured the assessee.

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