Classification under Tariff sub-heading 5909 and exemption notification benefit were maintained following an earlier binding Tribunal ruling.

Tarfelt was treated as classifiable under sub-heading 5909 of the Central Excise Tariff and covered by Notification No. 53/65-C.E. because the same issues had already been decided in the assessee's favour in an earlier Tribunal ruling on the same product. That prior binding determination was accepted as settled, so the later appeal called for no interference and the classification and exemption benefit were maintained in favour of the assessee.

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Issues: Whether Tarfelt was classifiable under sub-heading 5909 of the Central Excise Tariff Act, 1985 and whether the assessee was entitled to the benefit of Notification No. 53/65-C.E. dated 20.03.1965.

Analysis: The parties accepted that the same questions had already been decided in the assessee's favour in an earlier Tribunal decision. On that basis, the existing classification under sub-heading 5909 and the availability of the exemption notification were treated as settled. The impugned order, which had followed that position, was therefore found to call for no interference.

Conclusion: The classification under sub-heading 5909 and the exemption benefit under Notification No. 53/65-C.E. were upheld in favour of the assessee.

Ratio Decidendi: Where the classification of goods and entitlement to an exemption notification have already been decided in the assessee's favour in an earlier binding Tribunal ruling on the same product, the later appeal does not warrant interference.

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