https://www.taxtmi.com/caselaws?id=82156 Goods classifiable under a specific tariff entry cannot be placed in the residuary entry, and the settled ratio was applied to uphold classification under Tariff Item 52 against the assessee. A notice that initiates reclassification proceedings can validly support a later quantified duty demand for short levy, and a corrigendum that only specifies the amount or corrects the statutory reference does not necessarily create a fresh proceeding or bar the demand by limitation. On that basis, the challenge on classification and time-bar failed. en-us Mon, 12 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82156 Goods classifiable under a specific tariff entry cannot be placed in the residuary entry, and the settled ratio was applied to uphold classification under Tariff Item 52 against the assessee. A notice that initiates reclassification proceedings can validly support a later quantified duty demand for short levy, and a corrigendum that only specifies the amount or corrects the statutory reference does not necessarily create a fresh proceeding or bar the demand by limitation. On that basis, the challenge on classification and time-bar failed. Case-Laws Central Excise Mon, 12 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82156