Classification of Sulphate Resistant Portland Cement follows prior technical-specification precedent, with the Revenue challenge rejected.

Sulphate Resistant Portland Cement was treated as classifiable under sub-heading 2502.20 rather than 2502.90 because the same product had already been classified under 2502.20 in an earlier Tribunal decision based on the relevant technical specifications, and that view had been accepted by the Department. Applying that precedent, the present appeal did not warrant a different classification, and the Revenue's challenge was rejected. The stated principle is that an identical classification issue, once resolved on technical specifications and accepted by the Department, should govern later cases involving the same product.

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Issues: Whether Sulphate Resistant Portland Cement was classifiable under sub-heading 2502.20 or under sub-heading 2502.90.

Analysis: The classification issue had already been decided in an earlier Tribunal decision on the same product. That decision had classified Sulphate Resistant Portland Cement under sub-heading 2502.20 after reference to the relevant technical specifications, and the Department had accepted that view. Following that precedent, the present appeal did not call for a different classification.

Conclusion: The product was held classifiable under sub-heading 2502.20 and the Revenue's appeal was rejected.

Ratio Decidendi: Where an identical classification issue has already been decided on the basis of technical specifications and is accepted by the Department, the same classification governs subsequent cases on the same product.

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