Settled tariff classification of plastic moulded parts followed for identical goods, leaving the Revenue's challenge unsuccessful.

Plastic moulding housings, mould covers, hubs, locks and rollers were treated as falling under the tariff heading already settled by prior Tribunal rulings. The Tribunal also relied on the Board's Section 37B order supporting that classification for the relevant plastic goods. Following the earlier decisions and the settled classification position, the same treatment was applied to the goods in the appeal, and the Revenue's challenge was rejected.

---

---

Issues: Classification of plastic moulding housing, plastic mould covers, hubs, locks and rollers made of plastic.

Analysis: The products in dispute had already been classified by prior Tribunal decisions. The Board's order under Section 37B of the Central Excise Act was also relied upon for classification of these goods under the relevant tariff heading. Following the settled position and the earlier decisions, the Tribunal applied the same classification to the goods involved in the appeal.

Conclusion: The classification was decided in line with the earlier Tribunal rulings, resulting in acceptance of the assessee's classification and rejection of the Revenue's challenge.

Final Conclusion: The appeal was disposed of by applying the settled classification position for the goods in question.

Ratio Decidendi: Where the classification of goods has already been finally settled by prior Tribunal decisions, the same classification should be followed in subsequent cases involving identical or similar goods.

---