https://www.taxtmi.com/caselaws?id=73223 Processing of rubber hose into cut, fitted and crimped hose assemblies was treated as manufacture because the finished article had a distinct name, character and use from the bare hose. In the absence of a specific tariff entry for brake hose assemblies, the goods fell under the residuary excise item, and the exemption for piping and tubing of unhardened vulcanized rubber did not apply. A revised classification based only on a change in interpretation, without fresh facts, a tariff amendment, or a later binding ruling, could operate only prospectively from the relevant show cause notices, so earlier duty demands could not be sustained. en-us Fri, 21 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73223 Processing of rubber hose into cut, fitted and crimped hose assemblies was treated as manufacture because the finished article had a distinct name, character and use from the bare hose. In the absence of a specific tariff entry for brake hose assemblies, the goods fell under the residuary excise item, and the exemption for piping and tubing of unhardened vulcanized rubber did not apply. A revised classification based only on a change in interpretation, without fresh facts, a tariff amendment, or a later binding ruling, could operate only prospectively from the relevant show cause notices, so earlier duty demands could not be sustained. Case-Laws Central Excise Fri, 21 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73223