https://www.taxtmi.com/caselaws?id=112572 Stator stacks manufactured and cleared by the assessee were held classifiable as electrical laminations under Heading 8312.00, not as compressor parts under sub-headings 8414.91 and 8414.92, because the same goods had already been finally classified in the assessee's own case and the present record showed no material distinction. The limitation objection also succeeded because the Apex Court had earlier held that the demands were time-barred where the classification dispute was bona fide and unresolved. Applying that binding reasoning, the impugned demands could not be sustained. en-us Tue, 17 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112572 Stator stacks manufactured and cleared by the assessee were held classifiable as electrical laminations under Heading 8312.00, not as compressor parts under sub-headings 8414.91 and 8414.92, because the same goods had already been finally classified in the assessee's own case and the present record showed no material distinction. The limitation objection also succeeded because the Apex Court had earlier held that the demands were time-barred where the classification dispute was bona fide and unresolved. Applying that binding reasoning, the impugned demands could not be sustained. Case-Laws Central Excise Tue, 17 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112572