Classification of cloth-based self-adhesive tapes followed earlier precedent for identical goods and remained under Chapter Heading 59.09.

Cloth-based self-adhesive tapes for industrial use were treated as classifiable under Chapter Heading 59.09 rather than sub-heading 5906.90, because the same classification issue had already been decided in the assessee's own case for an earlier period. The Tribunal followed that prior ruling on identical goods and found no reason to depart from it. The stated principle is that, where an identical classification dispute concerning the same product has already been resolved in the assessee's own case, that precedent will ordinarily be applied again unless a different view is justified.

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Issues: Whether cloth based self-adhesive tapes for industrial use were classifiable under Chapter sub-heading 5909.00 or under sub-heading 5906.90.

Analysis: The issue had already been decided in the same party's case for an earlier period, and the Tribunal followed that earlier decision. In view of the prior ruling on identical goods and the absence of any reason to depart from it, the classification adopted in the earlier order was applied again.

Conclusion: The product was held classifiable under Chapter Heading 59.09 of the Central Excise Tariff Act, 1985, and the departmental appeal failed.

Ratio Decidendi: Where an identical classification issue concerning the same product has already been decided in the assessee's own case, the Tribunal will follow that precedent unless there is a reason to take a different view.

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