https://www.taxtmi.com/caselaws?id=100986 Where classification of a product has already been finally settled in favour of the assessee, a fresh demand for differential duty on a contrary classification cannot survive. The Tribunal noted that the classification dispute had been conclusively decided and affirmed by the Supreme Court, and that a later assessment under the assessee's claimed heading had also attained finality without challenge. On that basis, the authorities treated the classification issue as closed and refused to sustain a renewed demand. The differential duty demand was therefore held unsustainable and the Revenue's challenge failed. en-us Fri, 04 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 12:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100986 Where classification of a product has already been finally settled in favour of the assessee, a fresh demand for differential duty on a contrary classification cannot survive. The Tribunal noted that the classification dispute had been conclusively decided and affirmed by the Supreme Court, and that a later assessment under the assessee's claimed heading had also attained finality without challenge. On that basis, the authorities treated the classification issue as closed and refused to sustain a renewed demand. The differential duty demand was therefore held unsustainable and the Revenue's challenge failed. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100986