https://www.taxtmi.com/caselaws?id=233847 The appeal was disposed of with the confirmation of the demand for duty based on the reclassification of goods under different headings, as approved by the revenue. The appellant's argument that the demand was invalid without a change in the classification list was dismissed. However, the interest rate imposed on the appellant was deemed incorrect, and the lower authority was instructed to calculate the interest at the appropriate rate for the relevant period. The judgment underscored the significance of adhering to approved classifications and the impact of retrospective legislation on duty demands within the limitation period. en-us Wed, 13 Feb 2013 00:00:00 +0530 Sat, 18 May 2013 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233847 The appeal was disposed of with the confirmation of the demand for duty based on the reclassification of goods under different headings, as approved by the revenue. The appellant's argument that the demand was invalid without a change in the classification list was dismissed. However, the interest rate imposed on the appellant was deemed incorrect, and the lower authority was instructed to calculate the interest at the appropriate rate for the relevant period. The judgment underscored the significance of adhering to approved classifications and the impact of retrospective legislation on duty demands within the limitation period. Case-Laws Central Excise Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233847