https://www.taxtmi.com/caselaws?id=93369 Dish antennas that operate as independent electrical apparatus with an individual function, rather than as mere television parts, fall under CET sub-heading 8543.00 instead of the parts-heading 8529.00. Where clearances were made under an approved classification list, duty cannot be demanded retrospectively for the period already covered by that approval before issuance of a show cause notice. The departmental classification is therefore maintained, while the pre-notice duty demand for the approved period is unsustainable. en-us Thu, 23 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 12:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93369 Dish antennas that operate as independent electrical apparatus with an individual function, rather than as mere television parts, fall under CET sub-heading 8543.00 instead of the parts-heading 8529.00. Where clearances were made under an approved classification list, duty cannot be demanded retrospectively for the period already covered by that approval before issuance of a show cause notice. The departmental classification is therefore maintained, while the pre-notice duty demand for the approved period is unsustainable. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93369