https://www.taxtmi.com/caselaws?id=44609 Carbon paper was held to fall under Tariff Item 17(2) of the erstwhile Central Excise Tariff because that classification had already been settled by binding precedent, so the contrary Tribunal view under Tariff Item 68 could not stand. The demand for the period beyond six months before the notice dated 1 September 1980 was also barred by limitation, as the demand followed the classification determination and had to comply with the applicable statutory period. The result was that the assessee lost on classification but succeeded on the limitation issue. en-us Wed, 16 Jul 1997 00:00:00 +0530 Thu, 01 Jul 2010 12:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44609 Carbon paper was held to fall under Tariff Item 17(2) of the erstwhile Central Excise Tariff because that classification had already been settled by binding precedent, so the contrary Tribunal view under Tariff Item 68 could not stand. The demand for the period beyond six months before the notice dated 1 September 1980 was also barred by limitation, as the demand followed the classification determination and had to comply with the applicable statutory period. The result was that the assessee lost on classification but succeeded on the limitation issue. Case-Laws Central Excise Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44609