https://www.taxtmi.com/caselaws?id=167133 Proof machined cylinder liners remained classifiable as castings under Item 25 where machining and finishing did not change their identity in trade, but fully machined liners lost that character after detailed processing and became identifiable machine parts under Item 68 before clearance. An approved classification list could be revisited for a later period when fresh facts emerged from physical verification and related material, rather than by impermissible review of the earlier approval. The duty demand was sustained only to the extent permitted by the six-month limitation period. en-us Fri, 17 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 18:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167133 Proof machined cylinder liners remained classifiable as castings under Item 25 where machining and finishing did not change their identity in trade, but fully machined liners lost that character after detailed processing and became identifiable machine parts under Item 68 before clearance. An approved classification list could be revisited for a later period when fresh facts emerged from physical verification and related material, rather than by impermissible review of the earlier approval. The duty demand was sustained only to the extent permitted by the six-month limitation period. Case-Laws Central Excise Fri, 17 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167133