Tariff classification of synthetic waste followed binding precedent, placing fibre waste under Tariff Item 68 rather than Tariff Item 18(IV).

Synthetic waste consisting of fibre waste such as cut slivers and rovings was treated as classifiable under Tariff Item 68, not Tariff Item 18(IV), because the classification issue had already been settled by earlier decisions and no distinguishing feature was shown. The Tribunal followed the binding and consistently applied precedent on tariff classification, applied the same treatment to the present goods, and set aside the classification adopted in the impugned order. The assessee succeeded.

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Issues: Whether synthetic waste was classifiable under Tariff Item 18(IV) of the Central Excise Tariff or under Tariff Item 68.

Analysis: The Tribunal noted that the issue had already been settled by earlier decisions holding synthetic waste, consisting of fibre waste such as cut slivers and rovings, to be assessable under Tariff Item 68. The present dispute was found to be covered by those earlier rulings, and the same approach was followed.

Conclusion: Synthetic waste was held classifiable under Tariff Item 68 and not under Tariff Item 18(IV); the assessee succeeded.

Final Conclusion: The classification adopted in the impugned order was set aside and the appeal was allowed.

Ratio Decidendi: Where an excisable product is covered by binding and consistently followed precedent on tariff classification, the same classification must be applied in the absence of any distinguishing feature.

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