Settled tariff classification for head light glass covers upheld under Item 68 after prior binding precedent

Head light glass covers for use in motor vehicles were treated as classifiable under Item 68 of the Central Excise Tariff rather than Item 23-A(4). The Tribunal followed an earlier binding decision on the same classification issue, which had also remained undisturbed after the Supreme Court dismissed the appeal. On that settled position, no interference with the Item 68 classification was warranted, and the appeals were dismissed.

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Issues: Whether head light glass covers for use in motor vehicles were classifiable under Item 23-A(4) of the Central Excise Tariff or Item 68 of the Central Excise Tariff.

Analysis: The issue had already been concluded by an earlier decision of the Tribunal, which had held that head light glass covers were classifiable under Item 68 of the Central Excise Tariff. That view had also been left undisturbed when the Supreme Court dismissed the appeal against the earlier Tribunal decision. In view of the settled position, the impugned classification under Item 68 required no interference.

Conclusion: The classification under Item 68 of the Central Excise Tariff was upheld and the appeals were dismissed.

Ratio Decidendi: Where the tariff classification issue is already concluded by an earlier binding decision, and that view has been left undisturbed by the Supreme Court, the Tribunal will follow the settled classification.

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