https://www.taxtmi.com/caselaws?id=83130 Moulded optical lenses were treated as classifiable under Item 68 of the Central Excise Tariff and not under Item 28A(4), because an earlier order between the same parties arising from the same Collector's order had already settled that classification. Once that issue stood concluded against the Department, the departmental appeal could not be maintained on the footing that the goods fell under Item 28A(4), and the associated limitation-based demand contention also failed. The operative effect was that no demand survived against the assessee after the classification question had been determined in its favour. en-us Mon, 04 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83130 Moulded optical lenses were treated as classifiable under Item 68 of the Central Excise Tariff and not under Item 28A(4), because an earlier order between the same parties arising from the same Collector's order had already settled that classification. Once that issue stood concluded against the Department, the departmental appeal could not be maintained on the footing that the goods fell under Item 28A(4), and the associated limitation-based demand contention also failed. The operative effect was that no demand survived against the assessee after the classification question had been determined in its favour. Case-Laws Central Excise Mon, 04 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83130