https://www.taxtmi.com/caselaws?id=118600 Self-adhesive BOPP film composed of release paper and BOPP film was held classifiable under Chapter Heading 39.19 rather than Chapter Heading 48.14, with the Revenue's classification contention accepted on merits. Limitation nevertheless operated in the assessee's favour because the classification lists had been accepted for a long period, declarations were on record, and no departmental objection had been raised; the demand could not survive beyond limitation despite the merits finding. The stated principle is that long departmental acceptance of declarations and classification lists can bar recovery by limitation even where the Revenue succeeds on classification. en-us Mon, 14 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 14:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118600 Self-adhesive BOPP film composed of release paper and BOPP film was held classifiable under Chapter Heading 39.19 rather than Chapter Heading 48.14, with the Revenue's classification contention accepted on merits. Limitation nevertheless operated in the assessee's favour because the classification lists had been accepted for a long period, declarations were on record, and no departmental objection had been raised; the demand could not survive beyond limitation despite the merits finding. The stated principle is that long departmental acceptance of declarations and classification lists can bar recovery by limitation even where the Revenue succeeds on classification. Case-Laws Central Excise Mon, 14 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118600