https://www.taxtmi.com/caselaws?id=93911 Rule 173B(4)(c) of the Central Excise Rules, 1944 requires a fresh classification list, or amendment to an existing list, only where there is a change in duty rate arising from an amendment to the tariff, or a change in chapter heading or sub-heading. On the facts noted, none of those contingencies had occurred, so the department had no basis to insist on a fresh classification list. The notice under appeal was confined to the filing of a classification list and did not support the broader demand advanced by the department. A fresh classification list was therefore not required, and the departmental appeal failed. en-us Tue, 04 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93911 Rule 173B(4)(c) of the Central Excise Rules, 1944 requires a fresh classification list, or amendment to an existing list, only where there is a change in duty rate arising from an amendment to the tariff, or a change in chapter heading or sub-heading. On the facts noted, none of those contingencies had occurred, so the department had no basis to insist on a fresh classification list. The notice under appeal was confined to the filing of a classification list and did not support the broader demand advanced by the department. A fresh classification list was therefore not required, and the departmental appeal failed. Case-Laws Central Excise Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93911