https://www.taxtmi.com/caselaws?id=46773 The High Court upheld the CEGAT order reclassifying goods under Chapter Heading 8409 of the Central Excise Tariff from the date of the show cause notice issued in 1990. The Court rejected the petitioners' argument for a limited reclassification period based on subsequent approvals, emphasizing that post-1991 approvals were subject to the pending appeal. The judgment affirmed the Tribunal's decision on the effective date of reclassification, aligning with legal principles and precedents, ultimately dismissing the petition for lacking merit. en-us Tue, 28 Jan 2003 00:00:00 +0530 Fri, 23 Jul 2010 18:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46773 The High Court upheld the CEGAT order reclassifying goods under Chapter Heading 8409 of the Central Excise Tariff from the date of the show cause notice issued in 1990. The Court rejected the petitioners' argument for a limited reclassification period based on subsequent approvals, emphasizing that post-1991 approvals were subject to the pending appeal. The judgment affirmed the Tribunal's decision on the effective date of reclassification, aligning with legal principles and precedents, ultimately dismissing the petition for lacking merit. Case-Laws Central Excise Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46773