Final tariff classification under Heading 85.09 prevails over a Board circular where the issue was already settled.

The goods were treated as classifiable under Heading 85.09 because that classification had already been finally determined in the appellants' own earlier matters, and the Supreme Court had dismissed the challenge to that view. A Board circular could not override the Tribunal's concluded classification, so the settled position continued to govern the duty demand. The competing claim for Heading 84.37 was therefore rejected, and the appeals failed.

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Issues: Whether the impugned goods were classifiable under Heading 84.37 or Heading 85.09 of the Central Excise Tariff Act, and whether a Board circular could displace the earlier final classification of the same goods.

Analysis: The classification of the product had already been decided in the appellants' own earlier matters in favour of Heading 85.09, and the challenge to that view had been dismissed by the Supreme Court. In that situation, the Board's circular could not override the Tribunal's concluded determination. The settled classification therefore continued to govern the duty demand.

Conclusion: The goods remained classifiable under Heading 85.09, and the appeals failed.

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