https://www.taxtmi.com/caselaws?id=437484 Newsprint in reels was treated as classifiable under Chapter sub-heading 4801.00, with the exemption under Notification No. 23/98-CE available, because the same classification had already been accepted in the assessee's own earlier case and that view had been upheld by the Tribunal. The Revenue's attempt to reclassify the goods under Chapter heading 4823.90 was rejected as the settled classification could not be disturbed on the grounds raised. The benefit of the notification therefore continued for the subsequent period, and the Revenue's challenge failed. en-us Mon, 27 Feb 2023 00:00:00 +0530 Mon, 08 May 2023 07:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437484 Newsprint in reels was treated as classifiable under Chapter sub-heading 4801.00, with the exemption under Notification No. 23/98-CE available, because the same classification had already been accepted in the assessee's own earlier case and that view had been upheld by the Tribunal. The Revenue's attempt to reclassify the goods under Chapter heading 4823.90 was rejected as the settled classification could not be disturbed on the grounds raised. The benefit of the notification therefore continued for the subsequent period, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437484