https://www.taxtmi.com/caselaws?id=53508 A Board order issued under Section 37B of the Central Excise Act cannot be applied retrospectively to determine classification for a prior period where the dispute concerns an original classification list. The Tribunal relied on its earlier decisions and Supreme Court authority to hold that the department could not base the classification solely on a later Board order. The goods were therefore correctly classifiable under Heading 85.29 for the disputed period, in favour of the assessee. en-us Tue, 16 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53508 A Board order issued under Section 37B of the Central Excise Act cannot be applied retrospectively to determine classification for a prior period where the dispute concerns an original classification list. The Tribunal relied on its earlier decisions and Supreme Court authority to hold that the department could not base the classification solely on a later Board order. The goods were therefore correctly classifiable under Heading 85.29 for the disputed period, in favour of the assessee. Case-Laws Central Excise Tue, 16 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53508