Tariff classification of Reformate affirmed under CTH 2707 50 00; prior final order barred reopening for identical imports.

Correct tariff classification of Reformate turned on whether the product fell under CTH 2710 12 19, as contended by Revenue, or CTH 2707 50 00, as claimed by the importer. The Tribunal relied on an earlier final order involving identical imports, which had classified Reformate under CTH 2707 50 00 and had been carried to the Supreme Court without interference. It treated that classification as final for identical goods imported during the relevant period and declined to reopen the issue on the basis of different observations in the present proceedings. Reformate was therefore classified under CTH 2707 50 00 and not under CTH 2710 12 19.

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Issues: Whether the imported product Reformate was classifiable under Tariff Item 2710 12 19 as claimed by the Revenue or under Tariff Item 2707 50 00 as claimed by the appellant.

Analysis: The dispute turned on the correct tariff classification of Reformate. The earlier decision involving identical imports of Reformate had held that the product fell under CTH 2707 50 00, and that view had been carried in appeal to the Supreme Court, where the appeal was dismissed without interference. The Tribunal treated the earlier final order as having merged with the Supreme Court's disposal and held that, in respect of identical goods imported during the relevant period, the classification issue could not be reopened merely on the basis of different observations in the present adjudication. On that footing, the Revenue's classification under CTH 2710 12 19 was not accepted.

Conclusion: Reformate was held classifiable under CTH 2707 50 00 and not under CTH 2710 12 19.

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