Central excise classification of ignition switches follows binding precedent on identical goods; Revenue appeal failed.

Ignition switches manufactured by the assessee were classifiable under Tariff Item 68 of the Central Excise Tariff and not under Tariff Item 61, because the classification issue was already covered by an earlier Tribunal decision on identical goods. The Tribunal found no contrary reason to depart from that binding precedent and upheld the lower authority's classification. The Revenue's appeal therefore failed.

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Issues: Whether ignition switches manufactured by the respondents were classifiable under Tariff Item 61 of the Central Excise Tariff or under Tariff Item 68 of the Central Excise Tariff.

Analysis: The issue was held to be covered by an earlier decision of the Tribunal which had already classified ignition switches under Tariff Item 68 and not under Tariff Item 61. Following that decision, no contrary reason was found to disturb the classification adopted by the lower authority.

Conclusion: The goods were held classifiable under Tariff Item 68 of the Central Excise Tariff and not under Tariff Item 61; the Revenue's appeal failed.

Ratio Decidendi: Where a classification issue is squarely governed by an earlier binding Tribunal decision on identical goods, the same classification is to be applied.

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