https://www.taxtmi.com/caselaws?id=166185 The tribunal upheld the Collector's classification of tinned trimmings as cuttings under Item 28 of the Central Excise Tariff, rejecting the appeal. The tribunal clarified the validity of the show cause notice for reviewing classification, affirmed the Collector's authority to change established classifications, disregarded the impact of an outdated Board's letter on classification, and justified the increase in demand amount through a corrigendum. The appellants were directed to receive a set off of duty paid on uncoated steel sheets if not already granted. en-us Wed, 03 Aug 1983 00:00:00 +0530 Thu, 28 Aug 2014 11:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166185 The tribunal upheld the Collector's classification of tinned trimmings as cuttings under Item 28 of the Central Excise Tariff, rejecting the appeal. The tribunal clarified the validity of the show cause notice for reviewing classification, affirmed the Collector's authority to change established classifications, disregarded the impact of an outdated Board's letter on classification, and justified the increase in demand amount through a corrigendum. The appellants were directed to receive a set off of duty paid on uncoated steel sheets if not already granted. Case-Laws Central Excise Wed, 03 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166185