https://www.taxtmi.com/caselaws?id=72241 An approved excise classification list was held capable of reopening where a material change in the tariff or other relevant circumstances justified reconsideration; earlier departmental positions did not create res judicata, and the reopening proceedings were valid. The amendment to Tariff Item 34A, by narrowing that entry to specified motor vehicle parts, warranted fresh examination of the classification of the remaining parts. However, the residuary Item 68 could be applied only after specific tariff entries were independently excluded on a de novo quasi-judicial assessment. The matter was therefore remitted for fresh decision on the merits of classification. en-us Fri, 10 May 1985 00:00:00 +0530 Sat, 14 May 2011 15:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72241 An approved excise classification list was held capable of reopening where a material change in the tariff or other relevant circumstances justified reconsideration; earlier departmental positions did not create res judicata, and the reopening proceedings were valid. The amendment to Tariff Item 34A, by narrowing that entry to specified motor vehicle parts, warranted fresh examination of the classification of the remaining parts. However, the residuary Item 68 could be applied only after specific tariff entries were independently excluded on a de novo quasi-judicial assessment. The matter was therefore remitted for fresh decision on the merits of classification. Case-Laws Central Excise Fri, 10 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72241