Classification under Central Excise Tariff Item 68 rejected for insulated copper and aluminium strips under settled precedent.

Insulated copper and aluminium strips were held not classifiable under Item 68 of the erstwhile Central Excise Tariff. The classification issue was governed by earlier tribunal and High Court rulings on insulated aluminium strips and similar products, and that settled position was reinforced by the Supreme Court's dismissal of the revenue's civil appeal in a connected matter. Applying that binding precedent, the assessee's classification was sustained and the revenue's challenge failed.

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Issues: Whether paper covered insulated copper and aluminium strips were classifiable under Item No. 68 of the erstwhile Central Excise Tariff.

Analysis: The matter was covered by earlier tribunal and High Court decisions holding that insulated aluminium strips and similar insulated products were not classifiable under Item No. 68. The same view had also been accepted by the Supreme Court's dismissal of the revenue's civil appeal in a connected matter, reinforcing the settled position on classification.

Conclusion: The strips were not classifiable under Item No. 68 of the erstwhile Central Excise Tariff.

Final Conclusion: The revenue appeal failed and the assessee's classification was sustained.

Ratio Decidendi: Where binding precedent has settled that insulated copper or aluminium strips do not fall under Item No. 68 of the erstwhile Central Excise Tariff, the same classification must be followed.

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