https://www.taxtmi.com/caselaws?id=94562 Where exemption under Notification No. 175/86-C.E. is admitted, an approved classification list does not prevent recovery of differential duty if it incorrectly states the applicable rate. The text distinguishes a demand that merely corrects the duty rate shown in the approved list from one that challenges the approval of the classification list itself. Because the classification of the goods and availability of the exemption were not disputed, the wrong rate could be corrected by demand of the differential duty. The principle protecting an approved classification list applies only when the approval itself is under challenge. en-us Wed, 01 Mar 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94562 Where exemption under Notification No. 175/86-C.E. is admitted, an approved classification list does not prevent recovery of differential duty if it incorrectly states the applicable rate. The text distinguishes a demand that merely corrects the duty rate shown in the approved list from one that challenges the approval of the classification list itself. Because the classification of the goods and availability of the exemption were not disputed, the wrong rate could be corrected by demand of the differential duty. The principle protecting an approved classification list applies only when the approval itself is under challenge. Case-Laws Central Excise Wed, 01 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94562