https://www.taxtmi.com/caselaws?id=89446 Classification of the product "gems" was determined under Heading 18.03 of the Central Excise Tariff Act, 1985, because the later period in dispute had already been classified by the Commissioner (Appeals) under that heading and no departmental appeal had been filed against it. On those facts and circumstances, the existing classification was accepted. The alternative claim under Heading 18.04 was not accepted, and the remaining points were dismissed as not pressed. en-us Fri, 13 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89446 Classification of the product "gems" was determined under Heading 18.03 of the Central Excise Tariff Act, 1985, because the later period in dispute had already been classified by the Commissioner (Appeals) under that heading and no departmental appeal had been filed against it. On those facts and circumstances, the existing classification was accepted. The alternative claim under Heading 18.04 was not accepted, and the remaining points were dismissed as not pressed. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89446