https://www.taxtmi.com/caselaws?id=74855 A final quasi-judicial classification order was treated as binding unless revised or modified according to law, so a later reclassification could not be applied retrospectively to create duty liability for an earlier period. The prevailing view was that the changed tariff classification operated only prospectively from the subsequent decision date, because a concluded classification could not be reopened with past effect. A concurring opinion agreed with dismissal of the appeal but differed on the temporal reach, stating that any reassessment and demand would still be governed by the limitation period under Section 11A. en-us Thu, 02 Apr 1987 00:00:00 +0530 Sat, 11 Jun 2011 14:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74855 A final quasi-judicial classification order was treated as binding unless revised or modified according to law, so a later reclassification could not be applied retrospectively to create duty liability for an earlier period. The prevailing view was that the changed tariff classification operated only prospectively from the subsequent decision date, because a concluded classification could not be reopened with past effect. A concurring opinion agreed with dismissal of the appeal but differed on the temporal reach, stating that any reassessment and demand would still be governed by the limitation period under Section 11A. Case-Laws Central Excise Thu, 02 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74855