Mistake apparent on record not shown for classification of insulating pressboard; rectification cannot reopen an accepted classification order.

Rectification under the "mistake apparent from the record" standard was unavailable where the Tribunal's earlier classification of electrical grade insulating pressboard under Chapter Heading 4810 had been made by relying on the Commissioner's accepted order. The Tribunal held that such a classification dispute could not be reopened through rectification, because any challenge required a substantive appeal or other direct challenge rather than correction of an evident error. No mistake apparent on record was established, so the rectification application was rejected and the original classification order remained undisturbed.

---

---

Issues: Whether there was any mistake apparent on record warranting rectification of the Tribunal's earlier classification of electrical grade insulating pressboard under Chapter Heading 4810.

Analysis: The Tribunal noted that the earlier classification had been made by relying on the Commissioner's order classifying the product under Chapter Heading 4810, and that the Revenue had accepted that order. In these circumstances, the classification could not be treated as a mistake apparent from the record, and any grievance against the classification required a substantive challenge rather than rectification.

Conclusion: No mistake apparent on record was established, and the rectification application was rejected.

Final Conclusion: The Tribunal declined to disturb the earlier classification and left the original order undisturbed.

Ratio Decidendi: Rectification lies only for an evident mistake apparent on the face of the record and cannot be used to reopen a classification decision that was based on an accepted order.

---