Classification of ALUSIL Solution under excise tariff 3809.00 upheld on identical facts and prior Tribunal reasoning.

ALUSIL SOLUTION was treated as classifiable under Central Excise Tariff sub-heading 3809.00 because the product and manufacturing process were identical to those considered in an earlier Tribunal ruling. That ruling, read with the HSN tariff notes, rejected classification under sub-heading 34.04 and did not accept classification under 34.03, while treating the product as excisable and dutiable under 3809.00. Applying the same reasoning to identical facts, the assessee's classification claim succeeded under sub-heading 3809.00.

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Issues: Whether the product ALUSIL SOLUTION was correctly classifiable under sub-heading 3809 of the Central Excise Tariff Act.

Analysis: The product was held to be the same as the one already considered in an earlier Tribunal decision involving the same manufacturing process and relevant material, including the HSN tariff notes. That decision rejected classification under sub-heading 34.04 and also did not accept classification under 34.03, and held the product to be excisable and dutiable under sub-heading 3809.00. As the facts and product were identical, the same reasoning was applied.

Conclusion: The product was held classifiable only under sub-heading 3809.00, and the assessee's classification claim succeeded.

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