https://www.taxtmi.com/caselaws?id=51551 An approved classification list based on full disclosure could not be displaced retrospectively by a later departmental change of view in the absence of suppression, misdeclaration, or valid invocation of the extended period; the demand was therefore unsustainable. Where classification depended on the technical nature and use of the product, the authority could not rely on personal opinion alone and had to obtain expert evidence before final reclassification. The dispute was remanded for fresh consideration with technical material, and the earlier approved classification could not be upset without cogent evidence. en-us Fri, 16 Aug 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51551 An approved classification list based on full disclosure could not be displaced retrospectively by a later departmental change of view in the absence of suppression, misdeclaration, or valid invocation of the extended period; the demand was therefore unsustainable. Where classification depended on the technical nature and use of the product, the authority could not rely on personal opinion alone and had to obtain expert evidence before final reclassification. The dispute was remanded for fresh consideration with technical material, and the earlier approved classification could not be upset without cogent evidence. Case-Laws Central Excise Fri, 16 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51551