https://www.taxtmi.com/caselaws?id=83755 An approved classification list does not create an estoppel against law, and the Department may reopen classification under Section 11A of the Central Excises and Salt Act, 1944 to recover duty where the earlier classification is found incorrect. The revised classification may also support a demand for the relevant past period, rather than operating only prospectively from the date of notice or trade notice. On recomputation, the duty must be worked out after allowing admissible Modvat credit on inputs used in manufacture. The classification under sub-heading 3923.90 and the differential duty liability were upheld, while quantification was remanded for fresh calculation with Modvat benefit. en-us Thu, 20 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 15:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83755 An approved classification list does not create an estoppel against law, and the Department may reopen classification under Section 11A of the Central Excises and Salt Act, 1944 to recover duty where the earlier classification is found incorrect. The revised classification may also support a demand for the relevant past period, rather than operating only prospectively from the date of notice or trade notice. On recomputation, the duty must be worked out after allowing admissible Modvat credit on inputs used in manufacture. The classification under sub-heading 3923.90 and the differential duty liability were upheld, while quantification was remanded for fresh calculation with Modvat benefit. Case-Laws Central Excise Thu, 20 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83755