https://www.taxtmi.com/caselaws?id=47239 Where a Board circular clarified the correct tariff classification, the assessee was entitled to clear the goods under that classification after the earlier classification list had been revised under protest. The failure to file a fresh classification list was only a procedural default and could attract penalty consequences, but it did not justify a duty demand under Rule 9(2). The duty demand was therefore held unsustainable. en-us Wed, 02 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47239 Where a Board circular clarified the correct tariff classification, the assessee was entitled to clear the goods under that classification after the earlier classification list had been revised under protest. The failure to file a fresh classification list was only a procedural default and could attract penalty consequences, but it did not justify a duty demand under Rule 9(2). The duty demand was therefore held unsustainable. Case-Laws Central Excise Wed, 02 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47239