https://www.taxtmi.com/caselaws?id=165700 The judgment clarified the classification of goods under the Central Excise Tariff, upheld the Asstt. Collector's competence to revise classification decisions with prospective effect, and determined the application of Rule 10 for demand notices based on past clearances by the proper officer. The demand notice was set aside for the period falling under the time bar prescribed by Rule 10, and the revision application was rejected, concluding the case with a comprehensive resolution of the issues raised. en-us Mon, 30 Mar 1981 00:00:00 +0530 Thu, 07 Aug 2014 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165700 The judgment clarified the classification of goods under the Central Excise Tariff, upheld the Asstt. Collector's competence to revise classification decisions with prospective effect, and determined the application of Rule 10 for demand notices based on past clearances by the proper officer. The demand notice was set aside for the period falling under the time bar prescribed by Rule 10, and the revision application was rejected, concluding the case with a comprehensive resolution of the issues raised. Case-Laws Central Excise Mon, 30 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165700