Tariff classification controls duty demand; reassessment required where product classification was already settled in the assessee's favour.

Correct tariff classification controlled the duty demand: alumina balls, rings and pallets had already been classified under Heading 6901.00 in the appellant's favour, while activated alumina balls and nickel catalyst remained classified under sub-heading 3815.00. Because the impugned demand was founded on the disputed classification, the duty computation had to be recalculated on the basis of the accepted classification position. The demand was set aside and the matter was remanded to the adjudicating authority for requantification of duty accordingly.

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Issues: Whether the demand of duty required reconsideration in view of the correct tariff classification of the products, and whether the matter should be remanded for requantification of duty.

Analysis: The classification of the alumina balls/rings/pallets had already been decided in the appellant's favour under Heading 6901.00, while the classification of activated alumina balls and nickel catalyst under sub-heading 3815.00 was not disputed. In view of the earlier classification decision, the duty demand founded on the impugned classification required recalculation by the adjudicating authority.

Conclusion: The demand was set aside and the matter was remanded to the Assistant Commissioner for requantification of duty on the basis of the Tribunal's classification decision.

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