https://www.taxtmi.com/caselaws?id=110396 Agricultural knives and soil levellers used only for agricultural machinery were treated as machines or mechanical appliances for fitment in agricultural equipment, supporting classification under Chapter Headings 84.32 and 84.33 rather than Heading 8208.00. A prior appellate order had already classified the same goods under Heading 84.33, and that order had attained finality because the Department did not challenge it. In the absence of any change in the goods, their use, or the governing facts, the Department could not ignore the final classification for later periods or raise a fresh demand on a different heading. The Revenue demand based on Heading 8208.00 was therefore unsustainable. en-us Tue, 25 Nov 2003 00:00:00 +0530 Mon, 16 Apr 2012 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110396 Agricultural knives and soil levellers used only for agricultural machinery were treated as machines or mechanical appliances for fitment in agricultural equipment, supporting classification under Chapter Headings 84.32 and 84.33 rather than Heading 8208.00. A prior appellate order had already classified the same goods under Heading 84.33, and that order had attained finality because the Department did not challenge it. In the absence of any change in the goods, their use, or the governing facts, the Department could not ignore the final classification for later periods or raise a fresh demand on a different heading. The Revenue demand based on Heading 8208.00 was therefore unsustainable. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110396