https://www.taxtmi.com/caselaws?id=85119 Composite fibre drums containing paper, plywood and metal components are classified by the tariff entry's natural and popular meaning. Where plywood and metal parts are essential to the container's structure and use, rather than mere reinforcement, the product is not treated as an article of paper and falls under the residual tariff classification. Correction of an approved classification is not barred by estoppel, but the revised classification operates prospectively. Duty may nevertheless be demanded for the statutory limitation period where notice of reclassification is issued in time and the assessee had prior notice of the proposed change. en-us Mon, 19 Aug 1985 00:00:00 +0530 Tue, 02 Aug 2011 17:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85119 Composite fibre drums containing paper, plywood and metal components are classified by the tariff entry's natural and popular meaning. Where plywood and metal parts are essential to the container's structure and use, rather than mere reinforcement, the product is not treated as an article of paper and falls under the residual tariff classification. Correction of an approved classification is not barred by estoppel, but the revised classification operates prospectively. Duty may nevertheless be demanded for the statutory limitation period where notice of reclassification is issued in time and the assessee had prior notice of the proposed change. Case-Laws Central Excise Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85119