https://www.taxtmi.com/caselaws?id=107383 Binding departmental classification clarifications governed the classification of plastic grills for air-conditioners, and a demand contrary to the operative 25-09-1986 clarification placing them under Chapter 39 could not be sustained for the period until the later 02-05-1995 change. The assessee obtained relief on that issue. The composite demand also covered refrigerator parts, but the record did not separately and properly determine that liability. Fresh adjudication was therefore required for the refrigerator parts after hearing the assessee, and the matter was remanded on that limited issue. en-us Thu, 27 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107383 Binding departmental classification clarifications governed the classification of plastic grills for air-conditioners, and a demand contrary to the operative 25-09-1986 clarification placing them under Chapter 39 could not be sustained for the period until the later 02-05-1995 change. The assessee obtained relief on that issue. The composite demand also covered refrigerator parts, but the record did not separately and properly determine that liability. Fresh adjudication was therefore required for the refrigerator parts after hearing the assessee, and the matter was remanded on that limited issue. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107383