Customs classification of Toyobo printing plates favoured heading 84.34 after the Tribunal followed prior identical-goods ruling.

Toyobo printing plates were classified under heading 84.34 of the Customs Tariff Act because the Tribunal followed an earlier ruling on identical goods and found no reason to depart from that view. The Revenue's claim for classification under heading 37.01/08 was rejected, and the contrary classification was set aside.

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Issues: Whether Toyobo printing plates were classifiable under heading 84.34 of the Customs Tariff Act or under heading 37.01/08 for purposes of basic customs duty.

Analysis: The classification dispute was decided by following an earlier Tribunal ruling on identical goods, which had already held Toyobo printing plates to fall under heading 84.34. No ground was found to depart from that earlier view, and the Revenue's classification under heading 37.01/08 was rejected.

Conclusion: Toyobo printing plates were held classifiable under heading 84.34, and the contrary classification under heading 37.01/08 was set aside in favour of the appellants.

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