Tariff classification of diamond gang saw blades followed settled precedent under Chapter Heading 82.01/04, rejecting contrary classification.

Diamond gang saw blades were treated as classifiable under Chapter Heading 82.01/04 of the Customs Tariff Act, 1975, because earlier Tribunal decisions had already settled the classification issue in favour of that heading. The Tribunal applied the existing precedent and rejected classification under Chapter Heading 68.01/16(2), holding that the contrary view in the impugned order could not be sustained. The operative effect was that the Revenue's position on tariff classification prevailed.

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Issues: Whether diamond gang saw blades were correctly classifiable under Chapter Heading 68.01/16(2) of the Customs Tariff Act, 1975 or under Chapter Heading 82.01/04 of the Customs Tariff Act, 1975.

Analysis: The Tribunal found that the issue of classification had already been decided by earlier Tribunal decisions in favour of the Revenue. Those decisions held that the impugned goods fall under Chapter Heading 82.01/04 of the Customs Tariff Act, 1975, and not under Chapter Heading 68.01/16(2) of the Customs Tariff Act, 1975. In light of the settled position, the contrary classification adopted in the impugned order could not be sustained.

Conclusion: The goods were held classifiable under Chapter Heading 82.01/04 of the Customs Tariff Act, 1975, and the Revenue's appeal succeeded.

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