https://www.taxtmi.com/caselaws?id=93526 Where no classification list was filed for the goods, the text states that a classification decision could not be justified merely on the basis of clearance and that, if duty had not been paid, the proper course was action according to law. It also notes that the personal hearing record did not establish any binding agreement by the assessee to the classification, and the assessee's conduct in pursuing the appeal was inconsistent with alleged acceptance. The text concludes that no provision was shown to support classification in the absence of an attempted claim by the assessee, and the challenge to the Commissioner (Appeals) order failed. en-us Fri, 07 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93526 Where no classification list was filed for the goods, the text states that a classification decision could not be justified merely on the basis of clearance and that, if duty had not been paid, the proper course was action according to law. It also notes that the personal hearing record did not establish any binding agreement by the assessee to the classification, and the assessee's conduct in pursuing the appeal was inconsistent with alleged acceptance. The text concludes that no provision was shown to support classification in the absence of an attempted claim by the assessee, and the challenge to the Commissioner (Appeals) order failed. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93526