Binding precedent controlled feed supplement classification, and failure to follow the Larger Bench ruling led to assessee success.

Imported feed supplement was treated as similar to goods covered by an earlier Larger Bench ruling because it contained vitamins and other ingredients such as starch. The Commissioner was required to follow that binding precedent once cited, and failure to apply it rendered the classification order unsustainable. On that basis, the dispute over classification under Heading 2309.90 of the Customs Tariff Act and Heading 2302.00 of the Central Excise Tariff Act was resolved in favour of the assessee, and the appeal succeeded.

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Issues: Whether the imported feed supplement was classifiable under Heading 2309.90 of the Customs Tariff Act and Heading 2302.00 of the Central Excise Tariff Act, and whether the Commissioner was bound to follow the Larger Bench decision on identical or similar goods.

Analysis: The goods were found to be similar to those considered in the earlier Larger Bench ruling, where the products contained vitamins and other ingredients such as starch. Once a precedent of a superior forum had been cited, it was necessary for the Commissioner to apply it. The impugned order was made without following that binding authority and therefore could not be sustained.

Conclusion: The classification dispute was decided in favour of the assessee, and the appeal succeeded.

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