Tariff classification of Heavy Normal Paraffin hinges on distinct product identity and independent construction of changed heading entries.

Heavy Normal Paraffin was considered distinct from kerosene and aviation turbine fuel, so its classification turned on whether it belonged in Heading 2710.29 or the residuary Heading 2710.99. The earlier view under the old tariff was treated as persuasive only, because a changed tariff regime required independent construction of the new entries. On that basis, the Bench considered that the prior classification reasoning could be departed from where the product and tariff context justified a different approach, and the matter was referred to the President for constitution of a Larger Bench to decide the correct heading.

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Issues: Whether Heavy Normal Paraffin was classifiable under Heading 2710.29 or Heading 2710.99 and whether the earlier view on the old tariff should be followed or differed from, warranting reference to a Larger Bench.

Analysis: The entry for Heading 2710.29 covered kerosene and aviation turbine fuel, while Heading 2710.99 was the residuary entry. Heavy Normal Paraffin was found to be different from kerosene and aviation turbine fuel. The earlier decision under the old tariff was treated as having persuasive value only because the tariff regime had changed, and the Bench considered that the reasoning in the earlier case could be departed from where the product and the new tariff context justified a different view.

Conclusion: The product was not finally classified by this order, and the matter was referred to the President for constitution of a Larger Bench to decide whether Heavy Normal Paraffin fell under Heading 2710.29 or Heading 2710.99.

Ratio Decidendi: A prior classification view under an earlier tariff regime is not binding where the successor tariff requires independent construction and the product is shown to be distinct from the commodity specifically named in the entry.

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