https://www.taxtmi.com/caselaws?id=44802 A consequential excise demand cannot be challenged independently where the underlying classification decision in favour of the assessee has not been shown to be challenged and has attained finality, so the Revenue cannot reopen the settled classification through the quantum order alone. On classification, partially skimmed milk powder was treated as a distinct marketable commodity from skimmed milk powder, and the tariff description, ISI specification, Prevention of Food Adulteration Rules, and international standard supported classification under Heading 0401.19 rather than 0401.13. The Revenue's appeals failed and the assessee's classification was left undisturbed. en-us Thu, 11 Dec 1997 00:00:00 +0530 Fri, 06 Jun 2025 14:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44802 A consequential excise demand cannot be challenged independently where the underlying classification decision in favour of the assessee has not been shown to be challenged and has attained finality, so the Revenue cannot reopen the settled classification through the quantum order alone. On classification, partially skimmed milk powder was treated as a distinct marketable commodity from skimmed milk powder, and the tariff description, ISI specification, Prevention of Food Adulteration Rules, and international standard supported classification under Heading 0401.19 rather than 0401.13. The Revenue's appeals failed and the assessee's classification was left undisturbed. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44802