https://www.taxtmi.com/caselaws?id=93364 Connecting rods used in air compressors were classified under sub-heading 8414.99 rather than Heading 84.83. The tariff entry had remained unchanged, and the Department had accepted the same product under sub-heading 8414.99 in later assessments and appellate orders. On that basis, the earlier contrary classification could not be sustained, and consistency in classification required the same treatment for the earlier period. The impugned order was set aside to that extent, with relief granted to the assessee. en-us Tue, 14 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 12:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93364 Connecting rods used in air compressors were classified under sub-heading 8414.99 rather than Heading 84.83. The tariff entry had remained unchanged, and the Department had accepted the same product under sub-heading 8414.99 in later assessments and appellate orders. On that basis, the earlier contrary classification could not be sustained, and consistency in classification required the same treatment for the earlier period. The impugned order was set aside to that extent, with relief granted to the assessee. Case-Laws Central Excise Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93364