Classification follows the assessee's earlier ruling on identical facts, with woven plastic sacks held under Chapter 39.

Plastic sheets woven into sacks were treated as classifiable under Chapter 39 rather than Chapter 54 of the Central Excise Tariff Act, because the same classification issue had already been decided in the assessee's own earlier case on identical facts. The prior ruling was followed for the later period, and the Revenue's contrary classification claim was not accepted.

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Issues: Whether plastic sheets woven into sacks were classifiable under Chapter 39 or Chapter 54 of the Central Excise Tariff Act.

Analysis: The Tribunal noted that the classification dispute had already been decided in the assessee's own earlier case on the same product and period-wise issue. The earlier decision had accepted classification under Chapter 39, and the Revenue's contrary position under Chapter 54 was not accepted in the present appeal.

Conclusion: The classification was held in favour of the assessee under Chapter 39 and against the Revenue's claim under Chapter 54.

Ratio Decidendi: Where the very same classification issue has already been decided in the assessee's own case on identical facts, the earlier ruling governs the subsequent appeal.

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