https://www.taxtmi.com/caselaws?id=82967 The judgment concluded that the Assistant Collector lacks the authority to review his own order and classification changes must be prospective. Epoxy Cast Components were classified under Heading 85.47, with their value included in combined clearances. Clearances of two units were clubbed for exemption eligibility. The demand on RT 12s was deemed maintainable within the five-year limit. Consequently, Department appeals were allowed, and the assessee's appeal was rejected. en-us Mon, 27 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 15:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82967 The judgment concluded that the Assistant Collector lacks the authority to review his own order and classification changes must be prospective. Epoxy Cast Components were classified under Heading 85.47, with their value included in combined clearances. Clearances of two units were clubbed for exemption eligibility. The demand on RT 12s was deemed maintainable within the five-year limit. Consequently, Department appeals were allowed, and the assessee's appeal was rejected. Case-Laws Central Excise Mon, 27 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82967