https://www.taxtmi.com/caselaws?id=95489 A front end dozer was treated as classifiable under Heading 84.32 because an earlier unchallenged order on the same goods had attained finality and no change in manufacture or design was shown. The Revenue could not introduce a fresh classification case at the appellate stage by shifting from Heading 84.31 to Heading 84.30. The alternative classifications were rejected and the appeal failed. en-us Tue, 06 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95489 A front end dozer was treated as classifiable under Heading 84.32 because an earlier unchallenged order on the same goods had attained finality and no change in manufacture or design was shown. The Revenue could not introduce a fresh classification case at the appellate stage by shifting from Heading 84.31 to Heading 84.30. The alternative classifications were rejected and the appeal failed. Case-Laws Central Excise Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95489