https://www.taxtmi.com/caselaws?id=41473 A revisional review in excise matters may determine the correct tariff classification and deny exemption where the assessee had prior notice that the goods were being examined as synthetic resins and as falling within Item 15A(i). On that basis, the challenge to reclassification and denial of exemption failed. However, duty could not be retrospectively fastened for the intervening clearance period between 16-12-1967 and 5-4-1968, because an earlier clearance order had allowed the goods free of duty and the later attempt to revive liability could not displace that protection. Relief was therefore confined to the period-wise demand. en-us Tue, 16 Aug 1983 00:00:00 +0530 Thu, 03 Jun 2010 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41473 A revisional review in excise matters may determine the correct tariff classification and deny exemption where the assessee had prior notice that the goods were being examined as synthetic resins and as falling within Item 15A(i). On that basis, the challenge to reclassification and denial of exemption failed. However, duty could not be retrospectively fastened for the intervening clearance period between 16-12-1967 and 5-4-1968, because an earlier clearance order had allowed the goods free of duty and the later attempt to revive liability could not displace that protection. Relief was therefore confined to the period-wise demand. Case-Laws Central Excise Tue, 16 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41473