https://www.taxtmi.com/caselaws?id=94934 Hand trolleys and their parts were held classifiable as hand carts under heading 8716, not under headings 8479 or 8428, because their description, use, and the HSN explanatory notes placed them within the specific tariff entry for hand-propelled vehicles. The claim that any duty demand could operate only prospectively was also rejected, as the later statutory position was treated as displacing that limitation. The classification under heading 8716 was sustained and the appeal was dismissed. en-us Fri, 29 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94934 Hand trolleys and their parts were held classifiable as hand carts under heading 8716, not under headings 8479 or 8428, because their description, use, and the HSN explanatory notes placed them within the specific tariff entry for hand-propelled vehicles. The claim that any duty demand could operate only prospectively was also rejected, as the later statutory position was treated as displacing that limitation. The classification under heading 8716 was sustained and the appeal was dismissed. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94934