https://www.taxtmi.com/caselaws?id=84081 The Tribunal upheld the classification of goods under Heading 85.47, rejecting the appellant's arguments against the review of classification lists and retrospective challenges. It affirmed the clubbing of clearances from multiple units and the Assistant Collector's review powers. The Tribunal ruled that goods previously exempt but later found dutiable should not exclude their value, maintaining the recovery period. It found no errors in its previous decisions on Modvat and exemption eligibility, dismissing the application for rectification based on a well-supported judgment. en-us Wed, 18 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84081 The Tribunal upheld the classification of goods under Heading 85.47, rejecting the appellant's arguments against the review of classification lists and retrospective challenges. It affirmed the clubbing of clearances from multiple units and the Assistant Collector's review powers. The Tribunal ruled that goods previously exempt but later found dutiable should not exclude their value, maintaining the recovery period. It found no errors in its previous decisions on Modvat and exemption eligibility, dismissing the application for rectification based on a well-supported judgment. Case-Laws Central Excise Wed, 18 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84081