https://www.taxtmi.com/caselaws?id=81238 Rectification is available for a patent error apparent from the record, extending beyond clerical or arithmetical mistakes but excluding errors requiring prolonged reasoning. An existing High Court ruling directly relevant to tariff classification was overlooked, while the earlier approach relied on a contrary High Court view; this justified correction of the classification approach. Laminated jute bags were treated as falling under Tariff Item 22A rather than Tariff Item 68, having regard to the amended tariff entry and the nature of the goods. That classification made the goods eligible for exemption under Notification No. 53/65, limiting duty to that payable on processed jute manufactures used in production. en-us Tue, 19 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81238 Rectification is available for a patent error apparent from the record, extending beyond clerical or arithmetical mistakes but excluding errors requiring prolonged reasoning. An existing High Court ruling directly relevant to tariff classification was overlooked, while the earlier approach relied on a contrary High Court view; this justified correction of the classification approach. Laminated jute bags were treated as falling under Tariff Item 22A rather than Tariff Item 68, having regard to the amended tariff entry and the nature of the goods. That classification made the goods eligible for exemption under Notification No. 53/65, limiting duty to that payable on processed jute manufactures used in production. Case-Laws Central Excise Tue, 19 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81238