Tariff classification of nickel-chromium wire upheld after prior ruling rejected Revenue's reclassification attempt.

Revenue was not justified in disturbing the importer's declared classification of nickel-chromium wire. The dispute turned on tariff classification, and the earlier decision in the importer's own case for an earlier period had already examined the mill test certificate, chapter notes and sub-heading notes, and rejected the proposed reclassification. No material factual distinction or change in law was shown, so the same classification was accepted and the departmental reclassification was not sustained.

---

---

Issues: Whether the Revenue was justified in disturbing the classification declared for the imported goods.

Analysis: The dispute concerned the classification of the imported nickel-chromium wire product, which had been declared by the importer under one tariff heading and reclassified by the department under another. The earlier decision in the importer's own case for an earlier period, involving the same goods and materially similar facts, had already examined the mill test certificate and the relevant chapter notes and sub-heading notes, and had held that the attempted reclassification could not be sustained. No factual distinction or change in law was shown to justify taking a different view in the present matter.

Conclusion: The reclassification made by the Revenue was not justified, and the classification declared by the importer was accepted.

---