https://www.taxtmi.com/caselaws?id=95566 Half collets for engine valves were treated as parts of I.C. engines and classified under heading 8409.00 by applying Rule 2(a) of the Rules for the Interpretation of the Schedule to the Central Excise Tariff Act, 1985. The reclassification was not given retrospective effect because the approved classification lists remained in force up to 22-10-1990 and no later approval was shown. The revised classification therefore operated prospectively from 23-10-1990, preserving the approved classification for the earlier period. en-us Tue, 04 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 14:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95566 Half collets for engine valves were treated as parts of I.C. engines and classified under heading 8409.00 by applying Rule 2(a) of the Rules for the Interpretation of the Schedule to the Central Excise Tariff Act, 1985. The reclassification was not given retrospective effect because the approved classification lists remained in force up to 22-10-1990 and no later approval was shown. The revised classification therefore operated prospectively from 23-10-1990, preserving the approved classification for the earlier period. Case-Laws Central Excise Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95566