https://www.taxtmi.com/caselaws?id=99677 Rice Rubber Rolls were treated as classifiable under Heading 4016.99 on the basis of their nature and use, and the binding classification was followed for the later period from 1-8-1992. The article also notes that the department could proceed on fresh classification for that subsequent period in accordance with law. By contrast, an ex parte enhancement of clearances for denying small scale exemption could not stand where no notice or hearing was shown. That adverse modification was set aside for breach of natural justice, and the exemption-related matter was remanded for fresh adjudication. en-us Tue, 10 Aug 1999 00:00:00 +0530 Sat, 28 Jan 2012 12:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99677 Rice Rubber Rolls were treated as classifiable under Heading 4016.99 on the basis of their nature and use, and the binding classification was followed for the later period from 1-8-1992. The article also notes that the department could proceed on fresh classification for that subsequent period in accordance with law. By contrast, an ex parte enhancement of clearances for denying small scale exemption could not stand where no notice or hearing was shown. That adverse modification was set aside for breach of natural justice, and the exemption-related matter was remanded for fresh adjudication. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99677