https://www.taxtmi.com/caselaws?id=49796 Fan regulators cleared separately were classified under sub-heading 8414.99 as parts and accessories, rather than under sub-heading 8414.20, because the classification turned on the HSN structure for accessories not elsewhere specified. Differential duty was nevertheless held unsustainable where the clearances had been made on the basis of an approved classification list, since the approved basis of assessment could not be displaced to raise a short-levy demand in that manner. The classification issue was decided against the assessee, but the recovery claim failed because the approved classification list barred the proposed duty demand. en-us Thu, 20 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 15:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49796 Fan regulators cleared separately were classified under sub-heading 8414.99 as parts and accessories, rather than under sub-heading 8414.20, because the classification turned on the HSN structure for accessories not elsewhere specified. Differential duty was nevertheless held unsustainable where the clearances had been made on the basis of an approved classification list, since the approved basis of assessment could not be displaced to raise a short-levy demand in that manner. The classification issue was decided against the assessee, but the recovery claim failed because the approved classification list barred the proposed duty demand. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49796