https://www.taxtmi.com/caselaws?id=90928 A combined pressure regulator fitted with a flow-meter was treated as classifiable under Heading 84.81 because, on the HSN Notes and product literature, it retained the essential character of a pressure-regulating appliance; the presence of the flow-meter did not alter that basic function. The document also states that prior approval of classification lists did not create an estoppel against correct tariff classification, so the Department could revise an earlier approved position once the legal classification was found to be wrong. The Department's classification was therefore sustained and the assessee's challenge failed. en-us Wed, 31 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90928 A combined pressure regulator fitted with a flow-meter was treated as classifiable under Heading 84.81 because, on the HSN Notes and product literature, it retained the essential character of a pressure-regulating appliance; the presence of the flow-meter did not alter that basic function. The document also states that prior approval of classification lists did not create an estoppel against correct tariff classification, so the Department could revise an earlier approved position once the legal classification was found to be wrong. The Department's classification was therefore sustained and the assessee's challenge failed. Case-Laws Central Excise Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90928