https://www.taxtmi.com/caselaws?id=41245 Beta Naphthol was treated as classifiable under Item 68 rather than Item 14D of the Central Excise Tariff, and the Department's later acceptance of that classification, reinforced by trade notices and departmental practice, undermined the earlier contrary approach. On that basis, the demand notice founded on Item 14D could not be sustained, and duty recovered under that classification was refundable to the assessees. en-us Mon, 11 Aug 1980 00:00:00 +0530 Mon, 31 May 2010 16:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41245 Beta Naphthol was treated as classifiable under Item 68 rather than Item 14D of the Central Excise Tariff, and the Department's later acceptance of that classification, reinforced by trade notices and departmental practice, undermined the earlier contrary approach. On that basis, the demand notice founded on Item 14D could not be sustained, and duty recovered under that classification was refundable to the assessees. Case-Laws Central Excise Mon, 11 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41245