https://www.taxtmi.com/caselaws?id=90124 Rubberised/calendered dipped tyre cord fabrics captively consumed in tyre manufacture were treated as classifiable under Heading 59.05 rather than Heading 59.02, because earlier Tribunal rulings and a consistent Board clarification had already settled that classification. The departmental authorities could not depart from that settled position merely because the assessee had filed earlier classification lists. On that basis, the contrary duty demand could not stand in its existing form, and the penalty was set aside. Only redetermination of duty according to the correct classification was left open in accordance with law. en-us Tue, 23 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 16:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90124 Rubberised/calendered dipped tyre cord fabrics captively consumed in tyre manufacture were treated as classifiable under Heading 59.05 rather than Heading 59.02, because earlier Tribunal rulings and a consistent Board clarification had already settled that classification. The departmental authorities could not depart from that settled position merely because the assessee had filed earlier classification lists. On that basis, the contrary duty demand could not stand in its existing form, and the penalty was set aside. Only redetermination of duty according to the correct classification was left open in accordance with law. Case-Laws Central Excise Tue, 23 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90124