https://www.taxtmi.com/caselaws?id=46523 Approved classification lists protect duty only for the product actually covered by the list, not for goods that are materially different. Where cleared goods were of a different thickness and therefore a different product falling under another tariff item, the higher differential excise duty was sustainable. The Cotspun principle that an approved classification list remains effective until challenged did not apply on these facts because the goods cleared were not the same as those described in the list. The demand for differential duty and penalty was upheld, and the assessee's challenge failed. en-us Thu, 27 Feb 2003 00:00:00 +0530 Thu, 22 Jul 2010 12:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46523 Approved classification lists protect duty only for the product actually covered by the list, not for goods that are materially different. Where cleared goods were of a different thickness and therefore a different product falling under another tariff item, the higher differential excise duty was sustainable. The Cotspun principle that an approved classification list remains effective until challenged did not apply on these facts because the goods cleared were not the same as those described in the list. The demand for differential duty and penalty was upheld, and the assessee's challenge failed. Case-Laws Central Excise Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46523