Tariff classification of two way keys under the earlier item prevails over Item 68, defeating the Revenue's challenge.

Two way keys were examined for classification under the Central Excise Tariff, with prior Tribunal rulings treating them as falling under the earlier tariff item rather than Item 68. That settled precedent was applied to reject the Revenue's challenge to the duty demand. The limitation question linked to the trade notice was not separately determined because the classification issue was dispositive. The appeal was therefore rejected, and the connected cross-objections were disposed of accordingly.

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Issues: (i) Whether two way keys were classifiable under Item No. 68 of the Central Excise Tariff or under the earlier tariff item, and whether the Revenue's appeal against the duty demand could succeed.

Issue (i): The classification dispute was examined against earlier Tribunal rulings which had held two way keys to fall under the relevant earlier tariff items and not under Item No. 68. The question of limitation arising from the trade notice was not independently gone into, as the appeal was decided on the basis of the classification position already settled by Tribunal precedent.

Conclusion: Two way keys were not classifiable under Item No. 68, and the Revenue's challenge to the demand failed.

Final Conclusion: The appeal was rejected and the connected cross objections stood disposed of accordingly.

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