https://www.taxtmi.com/caselaws?id=84307 A classification list filed with protest was not treated as an unconditional acceptance, so the approval did not bar a show cause notice or the assessee's appeal; both were held valid and maintainable. On classification, rotors and stators manufactured specially for monobloc pumps were found not to be ordinary parts of electric motors because they were non-interchangeable and did not answer that tariff description in substance. They were therefore classifiable under the residuary tariff item, not the specific entry for motor parts. The dispute was resolved in the assessee's favour with consequential relief according to law. en-us Thu, 15 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84307 A classification list filed with protest was not treated as an unconditional acceptance, so the approval did not bar a show cause notice or the assessee's appeal; both were held valid and maintainable. On classification, rotors and stators manufactured specially for monobloc pumps were found not to be ordinary parts of electric motors because they were non-interchangeable and did not answer that tariff description in substance. They were therefore classifiable under the residuary tariff item, not the specific entry for motor parts. The dispute was resolved in the assessee's favour with consequential relief according to law. Case-Laws Central Excise Thu, 15 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84307