Excise classification of cigarette packet slides followed prior Tribunal ruling, with contrary authorities treated as distinguishable.

Slides for cigarette packets were treated as excisable goods under sub-heading 4818.90 because an earlier Tribunal decision had already classified identical goods under that tariff entry. The contrary authorities relied on by the assessee were found distinguishable, so the prior Tribunal view was followed. The classification adopted by the lower authorities was therefore upheld and the issue was decided against the assessee.

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Issues: Whether slides for cigarette packets were correctly classifiable as excisable goods under sub-heading 4818.90 rather than under sub-heading 4818.19.

Analysis: The Tribunal noted that an earlier decision had already held slides for cigarette packets to be excisable under sub-heading 4818.90. The contrary decisions relied upon by the assessee were treated as distinguishable, and the earlier Tribunal view was followed.

Conclusion: The classification adopted by the lower authorities was upheld and the issue was decided against the assessee.

Final Conclusion: The appeal failed because the goods were held to fall within the excise classification already settled by the Tribunal.

Ratio Decidendi: Where a prior binding Tribunal decision has already classified identical goods under a particular tariff entry and the cited contrary authorities are distinguishable, the same classification must be followed.

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