Undisputed tariff classification bars further duty demand absent factual basis for reclassification of rubberised fabric trimmings.

Where duty had already been paid on rubberised fabric trimmings under an undisputed tariff heading, a further demand could not be sustained without factual material supporting reclassification. The record did not justify shifting the goods to Tariff Heading 5905.20, and the unsupported finding that they were rags and chindies could not stand. The existing classification under Tariff Heading 5905.90 remained undisturbed, while the conclusion that the goods were not excisable as trimmings was set aside.

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Issues: Whether the goods arising in the manufacture of rubberised fabrics, described as trimmings, were liable to be reclassified under Tariff Heading 5905.20 and subjected to further duty, or whether no further duty was demandable when duty had already been paid under Tariff Heading 5905.90.

Analysis: The finding that the goods were rags and chindies was unsupported by any factual basis, and the record did not justify reclassification under Tariff Heading 5905.20. At the same time, the respondents had been paying duty under Tariff Heading 5905.90 and that classification was not in dispute. The lower authority, therefore, ought to have confined itself to the question of whether any further duty was payable on that admitted basis, and its conclusion that the goods were not excisable as trimmings could not be sustained.

Conclusion: No further duty was demandable, but the finding that the goods were not excisable was set aside and the existing classification under Tariff Heading 5905.90 was left undisturbed.

Ratio Decidendi: Where duty has already been paid under an undisputed tariff heading, a further demand cannot be sustained in the absence of factual material justifying reclassification, and unsupported findings on excisability cannot stand.

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