https://www.taxtmi.com/caselaws?id=86323 An approved excise classification list may be reopened and modified prospectively after notice and hearing, because an assessee cannot claim estoppel against the correct application of law and natural justice is satisfied by prior opportunity to respond. On classification, M-37 was held to fall within Chapter 33 as a preparation for use on hair, but not within the specific entry for perfumed hair oil under Heading 3305.10. As it was a concentrate to be mixed with oil and did not fit the specific description, the residuary sub-heading 3305.90 was held to be appropriate. en-us Mon, 06 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 10:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86323 An approved excise classification list may be reopened and modified prospectively after notice and hearing, because an assessee cannot claim estoppel against the correct application of law and natural justice is satisfied by prior opportunity to respond. On classification, M-37 was held to fall within Chapter 33 as a preparation for use on hair, but not within the specific entry for perfumed hair oil under Heading 3305.10. As it was a concentrate to be mixed with oil and did not fit the specific description, the residuary sub-heading 3305.90 was held to be appropriate. Case-Laws Central Excise Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86323