https://www.taxtmi.com/caselaws?id=89603 After alignment of the Central Excise Tariff with the HSN, pipe bends, reducers and tees used as buttwelding fittings are classifiable under the pipe-fitting heading, and earlier tariff rulings under the old entries do not govern that post-alignment classification. A revised classification list filed by the assessee operates from the date of submission under Rule 173B of the Central Excise Rules, 1944; subsequent approval does not create retrospective effect. A claim of protest is ineffective unless supported by the prescribed procedure, and classification disputes are distinct from duty recovery on RT-12. en-us Tue, 06 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 13:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89603 After alignment of the Central Excise Tariff with the HSN, pipe bends, reducers and tees used as buttwelding fittings are classifiable under the pipe-fitting heading, and earlier tariff rulings under the old entries do not govern that post-alignment classification. A revised classification list filed by the assessee operates from the date of submission under Rule 173B of the Central Excise Rules, 1944; subsequent approval does not create retrospective effect. A claim of protest is ineffective unless supported by the prescribed procedure, and classification disputes are distinct from duty recovery on RT-12. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89603