https://www.taxtmi.com/caselaws?id=115188 The case involved the reclassification of goods under a different sub-heading of the CETA Schedule, impacting duty rates and eligibility for concessions. The Collector (Appeals) upheld the reclassification as prospective, but later, a retrospective duty demand was issued. The party contested this, citing the finality of the previous decision and legal precedent. However, the Tribunal allowed the retrospective duty demand based on the retrospective amendment of Section 11A of the Central Excise Act by Finance Act, 2000, overruling prior decisions and enforcing duty demands for prior periods. en-us Tue, 01 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 15:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115188 The case involved the reclassification of goods under a different sub-heading of the CETA Schedule, impacting duty rates and eligibility for concessions. The Collector (Appeals) upheld the reclassification as prospective, but later, a retrospective duty demand was issued. The party contested this, citing the finality of the previous decision and legal precedent. However, the Tribunal allowed the retrospective duty demand based on the retrospective amendment of Section 11A of the Central Excise Act by Finance Act, 2000, overruling prior decisions and enforcing duty demands for prior periods. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115188