https://www.taxtmi.com/caselaws?id=73728 Where classification is already under appellate challenge, the original classification order merges into the appellate determination, and the final appellate classification governs from the date the classification list was filed. The earlier approval by the Assistant Collector therefore does not continue to control the levy once the appellate authority has finally decided the issue. On that basis, the revised classification was held to take effect from the filing date rather than only prospectively, and the plea for prospective operation was rejected. en-us Thu, 18 Feb 1988 00:00:00 +0530 Fri, 03 Jun 2011 11:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73728 Where classification is already under appellate challenge, the original classification order merges into the appellate determination, and the final appellate classification governs from the date the classification list was filed. The earlier approval by the Assistant Collector therefore does not continue to control the levy once the appellate authority has finally decided the issue. On that basis, the revised classification was held to take effect from the filing date rather than only prospectively, and the plea for prospective operation was rejected. Case-Laws Central Excise Thu, 18 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73728