HDPE woven sacks classification under Central Excise Tariff upheld from the filing date after prior approval lost finality.

HDPE woven sacks were held classifiable under sub-heading 3923.90 of the Central Excise Tariff, because the earlier approved classification list had not attained finality once the Revenue challenged it and the appellate authority reversed it. The objection that the reclassification could not operate from the date of filing of the classification list therefore failed. The Board circular was treated as consistent with the existing legal position, and the High Court ruling relied on by the appellate authority supported the correct classification without creating an impermissible retrospective consequence.

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Issues: Classification of HDPE woven sacks under the Central Excise Tariff and whether the appellate reclassification could operate from the date of filing of the classification list.

Analysis: The approved classification granted by the Assistant Collector had not attained finality because it was challenged by the Revenue and later reversed in appeal. Once the classification list was held not to have been finally approved, the objection based on retrospective effect lost force. The product was found classifiable under sub-heading 3923.90, and the Board circular did not create any impermissible retrospective consequence because the correct classification was already supported by the existing legal position and the High Court ruling relied upon by the appellate authority.

Conclusion: The product was correctly classified under sub-heading 3923.90, and the assessee's challenge to the effective date of that classification failed.

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