Input classification for dry battery cells in TV remote controls followed earlier Tribunal ruling and was upheld.

Dry battery cells supplied with television remote controls were treated as inputs under Rule 57A because an earlier Tribunal decision had already classified them that way, and no reason was found to depart from that view. The commentary applies the principle that a prior binding or persuasive Tribunal ruling on input classification will ordinarily be followed unless there is a clear basis to differ. On that approach, the respondent's entitlement on the input issue was upheld and the departmental challenge failed.

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Issues: Whether dry battery cells supplied with television remote controls qualify as inputs under Rule 57A.

Analysis: The issue had already been decided by the Tribunal in an earlier order holding that dry battery cells supplied with remote controls are inputs. The earlier view was treated as governing the present dispute, and no reason was found to depart from it.

Conclusion: Dry battery cells supplied with television remote controls were held to be inputs under Rule 57A, and the appeal was dismissed.

Final Conclusion: The respondent's entitlement on the input classification issue was upheld, and the departmental challenge failed.

Ratio Decidendi: Where an earlier binding or persuasive Tribunal decision has already classified a component as an input, the same classification will ordinarily be followed in the absence of a reason to differ.

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