Classification of glass fibre composite goods follows settled Supreme Court principle, placing similar articles under Tariff Item 68.

Glass fibre and asbestos based compregs, mouldings and components, and articles in which glass reinforcement yarn predominated by weight were treated as goods of the same nature as earlier Supreme Court cases on similar laminated glass fibre articles. Applying that settled classification principle, the Tribunal followed the Supreme Court's earlier rulings and classified the items under Tariff Item 68 rather than Tariff Item 22F(4), with the result that the assessee succeeded.

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Issues: Whether the items described as glass fibre and asbestos based compregs, mouldings and components, and articles in which glass reinforcement yarn predominated by weight were classifiable under Tariff Item 68 or under Tariff Item 22F(4).

Analysis: The classification dispute was treated as already settled by the Supreme Court in earlier decisions concerning similar laminated sheets and articles made of glass fibre. Following those decisions, the Tribunal applied the same classification principle to the goods in question.

Conclusion: The items were held classifiable under Tariff Item 68 and not under Tariff Item 22F(4), in favour of the assessee.

Ratio Decidendi: Where the Supreme Court has authoritatively settled the classification of similar goods, the same classification must be followed for goods of the same nature and composition.

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