https://www.taxtmi.com/article/detailed?id=1594 Change in classification must be prospective. Classification depends on HSN with explanatory notes, the Rules of Interpretation, and section and chapter notes, considering functional utility and predominant use. An approved classification list by the jurisdictional officer remains operative unless reviewed; retrospective reclassification to deny previously approved treatment is impermissible. Provisional assessments may be finalized later, and differential duty arising from such lawful finalization is not time barred. en-us Thu, 09 Feb 2012 17:28:39 +0530 Thu, 09 Feb 2012 17:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1594 Change in classification must be prospective. Classification depends on HSN with explanatory notes, the Rules of Interpretation, and section and chapter notes, considering functional utility and predominant use. An approved classification list by the jurisdictional officer remains operative unless reviewed; retrospective reclassification to deny previously approved treatment is impermissible. Provisional assessments may be finalized later, and differential duty arising from such lawful finalization is not time barred. Articles Central Excise Thu, 09 Feb 2012 17:28:39 +0530 https://www.taxtmi.com/article/detailed?id=1594