https://www.taxtmi.com/caselaws?id=104427 The case involved a dispute over the classification of yarn spun out of glass fibre under Notification No. 52/86. After a prolonged litigation, the Revenue sought to re-open the approved classification list, leading to demands being raised for a specific period. The appellants argued that the demands were time-barred due to no change in the manufacturing process. The Commissioner (Appeals) ruled in favor of the appellants, emphasizing the importance of approved classification lists in determining the prospective applicability of demands. The Revenue's appeal was dismissed, and consequential relief was granted to the assessee respondents. en-us Tue, 14 Mar 2000 00:00:00 +0530 Wed, 29 Feb 2012 10:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104427 The case involved a dispute over the classification of yarn spun out of glass fibre under Notification No. 52/86. After a prolonged litigation, the Revenue sought to re-open the approved classification list, leading to demands being raised for a specific period. The appellants argued that the demands were time-barred due to no change in the manufacturing process. The Commissioner (Appeals) ruled in favor of the appellants, emphasizing the importance of approved classification lists in determining the prospective applicability of demands. The Revenue's appeal was dismissed, and consequential relief was granted to the assessee respondents. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104427