Tariff classification of skelp cobbles: prior Tribunal ruling led to classification as waste and scrap, not skelp.

Skelp cobbles were examined for tariff classification after the 1-3-1988 tariff changes, with the issue turning on whether they fell under heading 7211.60 as skelp or under heading 7204.90 as waste and scrap. The earlier Tribunal decision in the assessee's own case had already rejected the Revenue's attempt to classify the product under heading 72.11, and that view controlled the analysis here. On that basis, the Department's proposed classification under heading 7211.60 was not sustainable, leaving heading 7204.90 as the appropriate classification on the facts. The product was therefore held classifiable as waste and scrap, with consequential relief to the assessee.

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Issues: Classification of Skelp Cobbles whether as waste and scrap under heading 7204.90 or as Skelp under heading 7211.60, and the effect of the earlier Tribunal decision on the same product.

Analysis: The dispute turned on the proper tariff classification of the product during the relevant period after the tariff changes with effect from 1-3-1988. The Tribunal had already rejected the Revenue's attempt to classify the product under heading 72.11 in the appellant's own case. In view of that earlier decision and the altered tariff structure, the Department's proposed classification under heading 7211.60 could not be sustained. Once that stand was rejected, the only alternative classification available on the facts was under heading 7204.90 as waste and scrap.

Conclusion: The product was held classifiable under heading 7204.90 and not under heading 7211.60, and the appeal was allowed in favour of the assessee with consequential relief.

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