Classification of compressor springs and channels followed binding earlier Tribunal ruling, with Heading 8414.90 upheld for the assessee.

Springs and channels used in compressors were held classifiable under Heading 8414.90 because the classification issue had already been resolved by an earlier binding Tribunal decision involving the same assessee and the same goods. Applying that ratio, the later decision followed the settled position and upheld classification under Heading 8414.90 in favour of the assessee, with the impugned order set aside and consequential relief granted.

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Issues: Whether the springs and channel used in compressors were correctly classifiable under Heading 8414.90.

Analysis: The classification issue had already been settled by an earlier Tribunal decision concerning the same assessee. Following that ratio, the goods in question were held to fall under Heading 8414.90.

Conclusion: The classification under Heading 8414.90 was upheld in favour of the assessee, and the impugned order was set aside.

Final Conclusion: The appeal succeeded and the assessee obtained the consequential relief available in law.

Ratio Decidendi: Where the classification issue is governed by an earlier binding Tribunal decision on the same goods, the later appeal is to be decided by applying that ratio and classifying the goods accordingly.

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