https://www.taxtmi.com/caselaws?id=77526 Classification of Emdilith and Mahacol under Heading 3506.00, having been finally determined by an earlier appellate order and accepted without challenge, could not be reopened by the Commissioner (Appeals). The earlier decision had relied on the chemical test report, and there was no material change in manufacture or tariff provisions to justify a fresh classification exercise. On that basis, the later contrary view was unsustainable and the settled classification continued to bind the parties. en-us Tue, 09 Mar 2010 00:00:00 +0530 Wed, 22 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77526 Classification of Emdilith and Mahacol under Heading 3506.00, having been finally determined by an earlier appellate order and accepted without challenge, could not be reopened by the Commissioner (Appeals). The earlier decision had relied on the chemical test report, and there was no material change in manufacture or tariff provisions to justify a fresh classification exercise. On that basis, the later contrary view was unsustainable and the settled classification continued to bind the parties. Case-Laws Central Excise Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77526