Coach parts classification upheld for toilet fittings where prior ruling on identical goods was followed.

Water tanks and sanitary wares used in toilets and made of steel and aluminium were treated as parts of coaches under Tariff Heading 8607.00 because the classification dispute was already covered by an earlier decision in the same assessee's case. With no distinguishing feature shown, the earlier ratio was followed and the same classification was maintained, leaving the Revenue's challenge unsuccessful.

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Issues: Whether water tanks and sanitary wares used in toilets and made of steel and aluminium were correctly classified as part of coaches under Tariff Heading 8607.00.

Analysis: The dispute was confined to classification. The earlier decision in the same assessee's case had already upheld classification of the very same items under Tariff Heading 8607.00 as part of coaches. The appeal involved no distinguishing feature warranting a different view, and the earlier ratio was applied.

Conclusion: The classification under Tariff Heading 8607.00 was upheld and the Revenue's challenge failed.

Ratio Decidendi: Where goods form part of a coach and the classification issue is already covered by an earlier decision in the same assessee's case, the earlier ratio will be followed and the goods will continue to be classified under the approved tariff heading.

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