Rubber Solution classification under Heading 3506.00 was upheld despite a pending Supreme Court appeal without stay.

Rubber Solution was treated as classifiable under Tariff Heading 3506.00 rather than Tariff Heading 4006.90 because earlier Tribunal decisions on similar goods had already settled the classification in favour of Heading 35.06. A pending appeal before the Supreme Court did not alter that position in the absence of any stay, so those prior decisions remained binding. On that basis, the Revenue's challenge was rejected and the product was confirmed under Heading 3506.00.

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Issues: Whether the product described as Rubber Solution was classifiable under Tariff Heading 3506.00 or Tariff Heading 4006.90.

Analysis: The classification had already been settled by earlier Tribunal decisions holding similar goods to fall under Tariff Heading 35.06, and the Revenue appeal in the related matter had also been dismissed. The pendency of an appeal before the Supreme Court, in the absence of any stay, did not displace the binding effect of those decisions.

Conclusion: The product was held classifiable under Tariff Heading 3506.00 and not under Tariff Heading 4006.90, and the Revenue's appeal was rejected.

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