Finality of earlier tariff classification barred fresh reclassification of front end dozer at appellate stage

A front end dozer was treated as classifiable under Heading 84.32 because an earlier unchallenged order on the same goods had attained finality and no change in manufacture or design was shown. The Revenue could not introduce a fresh classification case at the appellate stage by shifting from Heading 84.31 to Heading 84.30. The alternative classifications were rejected and the appeal failed.

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Issues: Whether front end dozer was classifiable under Heading 84.32 of the Central Excise Tariff Act, 1985, or under Heading 84.31 or 84.30, and whether the Revenue could seek a different classification in appeal after an earlier unchallenged order had attained finality.

Analysis: The product had already been classified under Heading 84.32 in an earlier appeal concerning the same goods, and that order had not been challenged by the Revenue. No change in the manufacture or design of the goods was shown to justify a different view. In appeal, the Revenue also attempted to shift from its show cause notice stand under Heading 84.31 to a fresh case under Heading 84.30. A new classification case cannot be introduced at the appellate stage, and an order that has attained finality cannot be reopened merely because the Revenue seeks a different result on the same facts.

Conclusion: The product was correctly classified under Heading 84.32, and the Revenue's alternative classifications under Headings 84.31 and 84.30 were not able. The appeals failed.

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