https://www.taxtmi.com/caselaws?id=41144 The product was treated as dutiable under Item 68 of the Central Excise Tariff from the date of production, because the earlier classification under Item 14E was only an error and its correction by reclassification did not change the duty liability. Classification and reclassification under Rule 173-B of the Central Excise Rules, 1944, were held not to require intervention by the Central Board of Excise and Customs or the Central Government. The departmental view was upheld, and the challenge failed. en-us Sat, 04 Nov 1978 00:00:00 +0530 Fri, 21 May 2010 12:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41144 The product was treated as dutiable under Item 68 of the Central Excise Tariff from the date of production, because the earlier classification under Item 14E was only an error and its correction by reclassification did not change the duty liability. Classification and reclassification under Rule 173-B of the Central Excise Rules, 1944, were held not to require intervention by the Central Board of Excise and Customs or the Central Government. The departmental view was upheld, and the challenge failed. Case-Laws Central Excise Sat, 04 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41144