Printed aluminium labels classified under Heading 76.06 and later 7607.50, following prior consistent classification reasoning.

Printed aluminium labels were classified under Heading 76.06 for the period before 1-3-1988 and under sub-heading 7607.50 thereafter, because the Tribunal followed its earlier decision in the assessee's own case on the same product and issue. The competing classification under Chapter 7613.90 was not accepted, and the assessee's classification was sustained.

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Issues: Whether printed aluminium labels were classifiable under Heading 76.06 and, for the subsequent period, under sub-heading 7607.50, rather than under Chapter 7613.90.

Analysis: The dispute concerned classification of printed aluminium labels. The Tribunal noted that the very same product for an earlier period had already been classified by it under Heading 76.06 prior to 1-3-1988 and under sub-heading 7607.50 thereafter. As the issue had already been decided in the assessee's own case for the previous period, the same reasoning was followed for the present appeal.

Conclusion: The printed aluminium labels were held classifiable under Heading 76.06 prior to 1-3-1988 and under sub-heading 7607.50 thereafter, and the assessee's classification was accepted.

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