https://www.taxtmi.com/caselaws?id=42123 A fresh show cause notice seeking to reopen an earlier tariff classification was held impermissible because the authorities attempted to bypass prior adjudications and acted beyond the statutory limitation period governing revisional action. The Court also accepted that the product, on its physical characteristics and test reports, belonged in the lower tariff item, and that the assessee's description could not override the true excisable nature of the goods. In the absence of any statutory change, repeated attempts to reopen the same classification issue were unsustainable, and the impugned notice and proposed inquiry were quashed. en-us Tue, 29 Jul 1986 00:00:00 +0530 Wed, 09 Jun 2010 12:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42123 A fresh show cause notice seeking to reopen an earlier tariff classification was held impermissible because the authorities attempted to bypass prior adjudications and acted beyond the statutory limitation period governing revisional action. The Court also accepted that the product, on its physical characteristics and test reports, belonged in the lower tariff item, and that the assessee's description could not override the true excisable nature of the goods. In the absence of any statutory change, repeated attempts to reopen the same classification issue were unsustainable, and the impugned notice and proposed inquiry were quashed. Case-Laws Central Excise Tue, 29 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42123