https://www.taxtmi.com/caselaws?id=100241 An approved classification of copper tubes under Heading 7411.10, once finalised by a competent order, could not be reopened in later demand proceedings absent fresh facts or a change in circumstances. Mere pendency of an appeal against the classification did not make the assessment provisional. Duty paid after approval of the classification list was therefore not governed by provisional assessment principles, and the plea that higher duty had been paid for part of the period was unsupported by evidence. The classification was sustained and the challenge to the demand failed. en-us Sat, 11 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100241 An approved classification of copper tubes under Heading 7411.10, once finalised by a competent order, could not be reopened in later demand proceedings absent fresh facts or a change in circumstances. Mere pendency of an appeal against the classification did not make the assessment provisional. Duty paid after approval of the classification list was therefore not governed by provisional assessment principles, and the plea that higher duty had been paid for part of the period was unsupported by evidence. The classification was sustained and the challenge to the demand failed. Case-Laws Central Excise Sat, 11 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100241