https://www.taxtmi.com/caselaws?id=50526 The Appellate Tribunal upheld the Commissioner's decision to classify car seat covers under Heading 87.08 of the Central Excise Tariff Act, following a previous precedent involving the same appellant. The Tribunal emphasized the retrospective application of Section 110 of the Finance Act, 2000, allowing duty demand despite an approved classification list. Consequently, the appeal was rejected, affirming the classification of car seat covers under Heading 87.08. en-us Mon, 28 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50526 The Appellate Tribunal upheld the Commissioner's decision to classify car seat covers under Heading 87.08 of the Central Excise Tariff Act, following a previous precedent involving the same appellant. The Tribunal emphasized the retrospective application of Section 110 of the Finance Act, 2000, allowing duty demand despite an approved classification list. Consequently, the appeal was rejected, affirming the classification of car seat covers under Heading 87.08. Case-Laws Central Excise Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50526