Rubber solution classification settled under Heading 35.06, with prior Tribunal rulings governing the excise dispute.

Rubber solution classification under the Central Excise Tariff Act was held to fall under Heading 35.06 rather than Chapter 40, because earlier Tribunal decisions had already settled the classification and those rulings had been consistently followed. The dispute was treated as no longer res integra on that basis. The order placing the product under Chapter 40 was set aside, and classification in favour of the assessee was upheld.

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Issues: Whether rubber solution was correctly classifiable under Chapter 40 or under Heading 35.06 of the Central Excise Tariff Act, 1985.

Analysis: The Tribunal noted that the classification issue had already been settled by earlier decisions placing the product under Heading 35.06, and that the earlier view had been followed in subsequent Tribunal orders. In light of that settled position, the dispute was treated as no longer res integra.

Conclusion: The order classifying the product under Chapter 40 was set aside and the appeal was allowed in favour of the assessee.

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