Steel furniture classification prevails where identical goods were already placed under Item 40 in an earlier ruling.

Identical goods were found classifiable as steel furniture under Item 40 of the Central Excise Tariff, not as safes and strong boxes under Tariff Item 48, because the earlier Bench decision had already decided the same classification dispute on the same facts. The present appeal involved no material distinction from that prior ruling, and the departmental representative accepted that the earlier order governed the issue. The operative result was that the Revenue's challenge failed and the classification under Item 40 was maintained.

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Issues: Whether the respondents' products were classifiable as steel furniture under Item 40 of the Central Excise Tariff or as safes and strong boxes under Tariff Item 48.

Analysis: The same products and the same classification controversy had already been decided by the Bench in an earlier order in favour of the respondents, upholding classification under Item 40. The facts and goods in the present appeal were identical, and the departmental representative fairly accepted that the earlier ruling covered the issue.

Conclusion: The products were held classifiable under Item 40 of the Central Excise Tariff and not under Tariff Item 48; the Revenue's appeal therefore failed.

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