https://www.taxtmi.com/caselaws?id=90654 The Appellate Tribunal CEGAT, New Delhi allowed the appeal concerning the reclassification of gaskets under the Central Excise Tariff. The tribunal determined that gaskets with asbestos should be classified under Heading 6805.10, not Heading 8484.00. It was clarified that specific tariff entries prevail over general ones. The tribunal corrected the classification error, setting aside the Collector's order and restoring the classification approved by the Assistant Collector. The issue of the demand's maintainability due to previously approved classification lists was remanded for further determination. en-us Mon, 20 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90654 The Appellate Tribunal CEGAT, New Delhi allowed the appeal concerning the reclassification of gaskets under the Central Excise Tariff. The tribunal determined that gaskets with asbestos should be classified under Heading 6805.10, not Heading 8484.00. It was clarified that specific tariff entries prevail over general ones. The tribunal corrected the classification error, setting aside the Collector's order and restoring the classification approved by the Assistant Collector. The issue of the demand's maintainability due to previously approved classification lists was remanded for further determination. Case-Laws Central Excise Mon, 20 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90654