https://www.taxtmi.com/caselaws?id=93252 Duty for a past period remained sustainable where the disputed demand was not based on the approved classification lists for that period. The earlier approval relied on by the assessee did not govern the relevant period, and the later modification of classification was not challenged. On those facts, the principle that no demand can survive without a valid approved classification list did not apply. The cited precedents were distinguishable because they concerned demands founded on an approved or otherwise valid classification position. The demand was therefore upheld and the appeal failed. en-us Wed, 12 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 13:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93252 Duty for a past period remained sustainable where the disputed demand was not based on the approved classification lists for that period. The earlier approval relied on by the assessee did not govern the relevant period, and the later modification of classification was not challenged. On those facts, the principle that no demand can survive without a valid approved classification list did not apply. The cited precedents were distinguishable because they concerned demands founded on an approved or otherwise valid classification position. The demand was therefore upheld and the appeal failed. Case-Laws Central Excise Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93252