https://www.taxtmi.com/caselaws?id=92770 Cable fittings for electrical machines made from duty-paid wires and cables were classified under Heading 85.44, not Heading 85.47, because goods fitted with terminal ends are to be assessed in their completed and prepared form under Note 6 to Section XVI. The tribunal also held that differential duty for the preceding six months could not be recovered where the classification list had already been approved, since duty levied on an approved classification list is not a short levy until that approval is challenged. The classification was therefore altered, but the demand for past differential duty was set aside. en-us Fri, 15 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92770 Cable fittings for electrical machines made from duty-paid wires and cables were classified under Heading 85.44, not Heading 85.47, because goods fitted with terminal ends are to be assessed in their completed and prepared form under Note 6 to Section XVI. The tribunal also held that differential duty for the preceding six months could not be recovered where the classification list had already been approved, since duty levied on an approved classification list is not a short levy until that approval is challenged. The classification was therefore altered, but the demand for past differential duty was set aside. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92770