https://www.taxtmi.com/caselaws?id=335382 A finished classification under Heading 1508.90 for Olemessa Baby Massage Oil could not be displaced in the absence of any material change in its composition or use. Earlier proceedings had already settled the product's classification in the assessee's favour, and that issue had attained finality; the Department therefore lacked a legally sustainable factual basis to reopen it and reclassify the product under Heading 3304 as a skin-care preparation. The CESTAT held that the attempted reclassification was not tenable on the record and set aside the impugned order, leaving the classification under Heading 1508.90 undisturbed. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335382 A finished classification under Heading 1508.90 for Olemessa Baby Massage Oil could not be displaced in the absence of any material change in its composition or use. Earlier proceedings had already settled the product's classification in the assessee's favour, and that issue had attained finality; the Department therefore lacked a legally sustainable factual basis to reopen it and reclassify the product under Heading 3304 as a skin-care preparation. The CESTAT held that the attempted reclassification was not tenable on the record and set aside the impugned order, leaving the classification under Heading 1508.90 undisturbed. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335382