https://www.taxtmi.com/caselaws?id=82530 An approved Central Excise classification list may be reopened under Rule 173B(5) where the dispute concerns the correct classification or rate of duty, especially if fresh facts, a correct tariff interpretation, or other duty-relevant reasons emerge. The majority view treated such modification as permissible because there is no estoppel against law and the exercise is not necessarily an impermissible review. The dissent considered reopening unwarranted on the facts and would have left the prior approval undisturbed. en-us Thu, 18 Mar 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82530 An approved Central Excise classification list may be reopened under Rule 173B(5) where the dispute concerns the correct classification or rate of duty, especially if fresh facts, a correct tariff interpretation, or other duty-relevant reasons emerge. The majority view treated such modification as permissible because there is no estoppel against law and the exercise is not necessarily an impermissible review. The dissent considered reopening unwarranted on the facts and would have left the prior approval undisturbed. Case-Laws Central Excise Thu, 18 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82530