Tariff classification of Nyloc nuts followed binding Supreme Court precedent, confirming entry 52 over entry 68.

Tariff classification of Nyloc nuts was governed by the Supreme Court's earlier ruling in the assessee's own case, which had already determined that the goods fall under entry 52 of the Central Excise Tariff. That binding classification left no basis to adopt entry 68 in subsequent appeals, because the identical product and issue had been finally decided. The classification issue was therefore concluded against the assessee, and the appeals were dismissed as without merit.

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Issues: Whether Nyloc nut was classifiable under entry 52 or entry 68 of the Central Excise Tariff.

Analysis: The dispute turned on the proper tariff entry applicable to the goods. The Supreme Court had already decided in the assessee's own case that the item was correctly classifiable under entry 52. The binding nature of that decision left no room to take a different view in the present appeals.

Conclusion: The goods were held classifiable under entry 52 and not under entry 68; the appeals were therefore without merit.

Final Conclusion: The classification issue stood concluded against the assessee, and the appeals were dismissed in line with the earlier Supreme Court ruling.

Ratio Decidendi: Where the Supreme Court has finally determined the tariff classification of an identical product in the assessee's own case, that ruling governs subsequent appeals on the same classification issue.

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