https://www.taxtmi.com/caselaws?id=93601 A duty demand could not be sustained where the relevant appellate classification had already been settled in favour of the assessee under Chapter Heading 82.05. Once that classification order displaced the earlier Assistant Collector's view under Chapter Heading 85.43, the demand lost its legal foundation and could not be confirmed on the basis of the set-aside order. The demand was therefore rightly dropped, and the Revenue's challenge failed. en-us Sun, 23 May 1999 00:00:00 +0530 Mon, 14 Nov 2011 16:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93601 A duty demand could not be sustained where the relevant appellate classification had already been settled in favour of the assessee under Chapter Heading 82.05. Once that classification order displaced the earlier Assistant Collector's view under Chapter Heading 85.43, the demand lost its legal foundation and could not be confirmed on the basis of the set-aside order. The demand was therefore rightly dropped, and the Revenue's challenge failed. Case-Laws Central Excise Sun, 23 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93601