Approved classification list and limitation barred the duty demand, leading to relief for the assessee.

Duty demand was challenged as time-barred because the classification list had already been approved, and the limitation issue was treated as covered by the Supreme Court decision in Cotspun. On that basis, the demand for the relevant period could not be sustained, and the impugned order-in-appeal was set aside in favour of the assessee.

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Issues: Whether the demand of duty was barred by limitation in view of the approved classification list.

Analysis: The dispute concerned duty demanded for the period July 1990 to December 1990 pursuant to a show cause notice dated 8 January 1991. The classification list had already been approved, and the limitation issue was held to be covered by the Supreme Court's decision in Cotspun. In these circumstances, the demand could not be sustained on limitation.

Conclusion: The demand was held to be time-barred and the impugned order-in-appeal was set aside on this ground, in favour of the assessee.

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