https://www.taxtmi.com/caselaws?id=45889 Where a product classification has already been finally by the appellate authority on the same facts and unchanged tariff provisions, the Department cannot reopen that settled position through a fresh show cause notice or rely on later budget instructions to override the tariff notes; the reclassification notice was therefore without jurisdiction and liable to be quashed. The detention order issued solely in aid of that proposed reclassification also could not survive once the foundational reopening failed, and was likewise quashed. The attempted reassessment was barred by final adjudication, with relief granted to the assessee. en-us Wed, 18 Dec 1996 00:00:00 +0530 Wed, 14 Jul 2010 13:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45889 Where a product classification has already been finally by the appellate authority on the same facts and unchanged tariff provisions, the Department cannot reopen that settled position through a fresh show cause notice or rely on later budget instructions to override the tariff notes; the reclassification notice was therefore without jurisdiction and liable to be quashed. The detention order issued solely in aid of that proposed reclassification also could not survive once the foundational reopening failed, and was likewise quashed. The attempted reassessment was barred by final adjudication, with relief granted to the assessee. Case-Laws Central Excise Wed, 18 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45889