Tariff classification of peeling rollers follows Heading 44.03 where prior consistent decisions apply.

Peeling rollers obtained after peeling wood are classified under Heading 44.03 of the Central Excise Tariff and not under Heading 44.05. The Tribunal followed earlier consistent orders on the same tariff issue and found no distinguishing feature to justify departing from that view. On that basis, the assessee's classification claim was accepted, the impugned order was set aside, and relief followed accordingly.

---

---

Issues: Whether peeling rollers obtained after peeling of wood are classifiable under Heading 44.03 or Heading 44.05 of the Central Excise Tariff.

Analysis: The dispute turned on the proper tariff entry for peeling rollers. The Tribunal noted that the same question had already been decided in earlier Tribunal orders, and the Commissioner (Appeals) had adopted substantially the same reasoning as in those matters. As the earlier decisions had held peeling rollers to fall under Heading 44.03, no reason was found to depart from that view.

Conclusion: Peeling rollers are classifiable under Heading 44.03 and not under Heading 44.05; the appeal succeeds.

Final Conclusion: The impugned order was set aside and relief followed in accordance with the assessee's successful classification claim.

Ratio Decidendi: Where an identical tariff classification issue has already been decided consistently, the same classification is to be followed absent any distinguishing feature.

---