https://www.taxtmi.com/caselaws?id=372250 The Tribunal ruled in favor of the appellant, determining that the reprocessed granules (RPG) should be classified under heading 3926.90 with a Nil Rate of Duty. It was established that there was no order for provisional assessment during the subject period, and the approval of the classification list under Heading 3926.90 was final. The demand for Central Excise duty beyond the normal limitation period was deemed incorrect due to the retrospective amendment of Section 11(A) not allowing for reopening of closed assessments. Consequently, the impugned order was set aside, and the appeal was allowed with appropriate relief. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372250 The Tribunal ruled in favor of the appellant, determining that the reprocessed granules (RPG) should be classified under heading 3926.90 with a Nil Rate of Duty. It was established that there was no order for provisional assessment during the subject period, and the approval of the classification list under Heading 3926.90 was final. The demand for Central Excise duty beyond the normal limitation period was deemed incorrect due to the retrospective amendment of Section 11(A) not allowing for reopening of closed assessments. Consequently, the impugned order was set aside, and the appeal was allowed with appropriate relief. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372250