https://www.taxtmi.com/caselaws?id=87818 Classification under the Central Excise Tariff may be revisited where the legal position changes, and HSN notes remain a relevant aid to interpretation. Earlier classification approval is not conclusive; it is a relevant factor that cannot be disregarded unless facts, law, or tariff position have changed. For goods composed of more than one metal, Section Note 5 to Section XV requires classification by the base metal predominating by weight. On the facts discussed, the later reclassification was supported by the prevailing legal position, and the prior approval did not prevent the demand. en-us Fri, 03 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87818 Classification under the Central Excise Tariff may be revisited where the legal position changes, and HSN notes remain a relevant aid to interpretation. Earlier classification approval is not conclusive; it is a relevant factor that cannot be disregarded unless facts, law, or tariff position have changed. For goods composed of more than one metal, Section Note 5 to Section XV requires classification by the base metal predominating by weight. On the facts discussed, the later reclassification was supported by the prevailing legal position, and the prior approval did not prevent the demand. Case-Laws Central Excise Fri, 03 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87818