https://www.taxtmi.com/caselaws?id=167463 The Tribunal dismissed the appeal, affirming that the processed tubes were classifiable under T.I. 26AA and not T.I. 68 as no new identifiable product was created. The issue of time limitations for filing appeals and consequential relief was deemed premature and pending further decision, thus not addressed in the judgment. The appellants' argument that the appeal was time-barred due to the finality of the 1977 classification decision was rejected, emphasizing no estoppel in taxation matters. en-us Mon, 14 May 1984 00:00:00 +0530 Sat, 20 Dec 2014 15:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167463 The Tribunal dismissed the appeal, affirming that the processed tubes were classifiable under T.I. 26AA and not T.I. 68 as no new identifiable product was created. The issue of time limitations for filing appeals and consequential relief was deemed premature and pending further decision, thus not addressed in the judgment. The appellants' argument that the appeal was time-barred due to the finality of the 1977 classification decision was rejected, emphasizing no estoppel in taxation matters. Case-Laws Customs Mon, 14 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167463