Settled tariff classification and post-1995 declaration regime upheld duty demand and rejected the competing classification claim.

Wiring harness was treated as classifiable under Central Excise Tariff sub-heading 8544.00, because earlier Tribunal authority had already settled that classification, and the competing claim under sub-heading 8708 was rejected. In the post-1995 declaration regime, duty could also be raised for the period before the show cause notice, since classification-list approval had been dispensed with and the earlier approval-based precedent was inapplicable. The assessee's challenge failed on both issues, and the demand was upheld.

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Issues: (i) Whether wiring harness was classifiable under sub-heading 8544.00 of the Central Excise Tariff Act, 1985 or under sub-heading 8708; (ii) Whether duty demand could be raised for the period prior to the show cause notice in the post-1995 declaration regime.

Issue (i): Whether wiring harness was classifiable under sub-heading 8544.00 of the Central Excise Tariff Act, 1985 or under sub-heading 8708.

Analysis: The classification question was treated as already settled by earlier Tribunal authority holding wiring harness classifiable under sub-heading 8544.00. The competing claim for classification under sub-heading 8708 was therefore rejected.

Conclusion: The issue was decided against the assessee and in favour of Revenue.

Issue (ii): Whether duty demand could be raised for the period prior to the show cause notice in the post-1995 declaration regime.

Analysis: The dispute period was subsequent to 1995, when the filing of classification lists and their approval had been dispensed with and the declaration system had come into force. The earlier authority relied upon by the assessee did not govern the altered legal position.

Conclusion: The demand for the relevant period was upheld against the assessee.

Final Conclusion: The appeal failed on both issues, and the impugned order was sustained.

Ratio Decidendi: Where classification of goods is settled by binding precedent, and the dispute arises under the post-1995 declaration regime, the assessee cannot displace the settled tariff classification or resist demand on the basis of prior classification-list approval.

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