https://www.taxtmi.com/caselaws?id=88924 A change in an approved classification list operates only prospectively from the date the show cause notice is received, not retrospectively from an earlier period. Where the revised classification itself is not disputed, the challenge may be confined to the effective date of change. Any recovery arising from the revised classification remains subject to the applicable limitation period. On the facts noted, the revised classification took effect only from 19-2-1987, the date of receipt of the notice, and the appeal succeeded to that extent. en-us Tue, 14 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88924 A change in an approved classification list operates only prospectively from the date the show cause notice is received, not retrospectively from an earlier period. Where the revised classification itself is not disputed, the challenge may be confined to the effective date of change. Any recovery arising from the revised classification remains subject to the applicable limitation period. On the facts noted, the revised classification took effect only from 19-2-1987, the date of receipt of the notice, and the appeal succeeded to that extent. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88924