https://www.taxtmi.com/caselaws?id=73492 Central excise authorities could not reopen or alter a classification already approved by the proper officers having territorial jurisdiction over the manufacturing premises, because approval under the classification-list scheme rests with the officer competent for that factory's location. On that basis, the Jamshedpur authorities had no jurisdiction to revise classifications approved at the production units, and the consequent withdrawal of the Chapter X facility and direction under Rule 192 was also unsustainable. en-us Fri, 01 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 13:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73492 Central excise authorities could not reopen or alter a classification already approved by the proper officers having territorial jurisdiction over the manufacturing premises, because approval under the classification-list scheme rests with the officer competent for that factory's location. On that basis, the Jamshedpur authorities had no jurisdiction to revise classifications approved at the production units, and the consequent withdrawal of the Chapter X facility and direction under Rule 192 was also unsustainable. Case-Laws Central Excise Fri, 01 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73492