https://www.taxtmi.com/caselaws?id=341714 Tamarind Kernel Powder was treated as classifiable under Chapter sub-heading 1301.10, based on an earlier determination applying the tariff entry and HSN notes in the same assessee's matter. The duty demand required recomputation by extending cum-duty price benefit, while the extended limitation period was not maintainable. The demand was therefore to be reworked without applying the extended period, with the matter remitted to the adjudicating authority for fresh computation. The stated principle is that an earlier classification determination concerning the same goods and assessee governs subsequent proceedings, subject to recomputation consistent with prior findings on valuation and limitation. en-us Wed, 25 Jan 2017 00:00:00 +0530 Sat, 15 Apr 2017 08:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341714 Tamarind Kernel Powder was treated as classifiable under Chapter sub-heading 1301.10, based on an earlier determination applying the tariff entry and HSN notes in the same assessee's matter. The duty demand required recomputation by extending cum-duty price benefit, while the extended limitation period was not maintainable. The demand was therefore to be reworked without applying the extended period, with the matter remitted to the adjudicating authority for fresh computation. The stated principle is that an earlier classification determination concerning the same goods and assessee governs subsequent proceedings, subject to recomputation consistent with prior findings on valuation and limitation. Case-Laws Central Excise Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341714