Classification revision limits duty demand to the show cause notice period, excluding earlier periods under Supreme Court guidance.

On revision of classification, duty demand can be raised only from the date of the show cause notice and not for any earlier period, where the revised classification is proposed through that notice. The text states that this principle was applied by reference to Supreme Court authority and that the demand was therefore confined to the notice period, operating in favour of the assessee. The operative effect is that reclassification does not justify retrospective duty recovery for periods before issuance of the notice.

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Issues: Whether, on revision of classification, duty demand could be raised only from the date of the show cause notice or for the earlier period also.

Analysis: The demand arose from a notice proposing reclassification. The issue was covered by the Supreme Court ruling that, where classification is revised, demand can be raised only from the date of the show cause notice and not for any prior period.

Conclusion: The demand could be raised only from the date of the show cause notice and not for the earlier period, in favour of the assessee.

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