https://www.taxtmi.com/caselaws?id=93303 HDPE woven sacks were held classifiable under sub-heading 3923.90 of the Central Excise Tariff, because the earlier approved classification list had not attained finality once the Revenue challenged it and the appellate authority reversed it. The objection that the reclassification could not operate from the date of filing of the classification list therefore failed. The Board circular was treated as consistent with the existing legal position, and the High Court ruling relied on by the appellate authority supported the correct classification without creating an impermissible retrospective consequence. en-us Thu, 16 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93303 HDPE woven sacks were held classifiable under sub-heading 3923.90 of the Central Excise Tariff, because the earlier approved classification list had not attained finality once the Revenue challenged it and the appellate authority reversed it. The objection that the reclassification could not operate from the date of filing of the classification list therefore failed. The Board circular was treated as consistent with the existing legal position, and the High Court ruling relied on by the appellate authority supported the correct classification without creating an impermissible retrospective consequence. Case-Laws Central Excise Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93303