https://www.taxtmi.com/caselaws?id=81753 Paper-based laminated sheets were held classifiable under Chapter 48 rather than Chapter 39, following the Tribunal's earlier rulings on similar products, so the assessee succeeded on classification. Refund of excess duty was limited by statutory limitation because the goods had been cleared under approved classification lists for the earlier period; reclassification operated prospectively and did not reopen prior duty payments. The Tribunal therefore treated the refund as admissible only for the period within six months before the claim, and the balance was barred. en-us Thu, 02 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 16:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81753 Paper-based laminated sheets were held classifiable under Chapter 48 rather than Chapter 39, following the Tribunal's earlier rulings on similar products, so the assessee succeeded on classification. Refund of excess duty was limited by statutory limitation because the goods had been cleared under approved classification lists for the earlier period; reclassification operated prospectively and did not reopen prior duty payments. The Tribunal therefore treated the refund as admissible only for the period within six months before the claim, and the balance was barred. Case-Laws Central Excise Thu, 02 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81753