https://www.taxtmi.com/caselaws?id=53802 Acid resistant clay bricks were held classifiable under Chapter Heading 6901, sub-heading 6901.10, because their nature, composition, manufacturing process, laboratory reports and end-use showed them to be clay bricks rather than fire clay bricks under Chapter Heading 6902, sub-heading 6902.90. The comparative chapter scheme and HSN notes supported that classification. An earlier mistaken classification did not create estoppel or res judicata against claiming the correct tariff entry, because tariff classification must follow the true nature of the goods. The Revenue's challenge failed and the assessee's classification was sustained. en-us Wed, 02 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53802 Acid resistant clay bricks were held classifiable under Chapter Heading 6901, sub-heading 6901.10, because their nature, composition, manufacturing process, laboratory reports and end-use showed them to be clay bricks rather than fire clay bricks under Chapter Heading 6902, sub-heading 6902.90. The comparative chapter scheme and HSN notes supported that classification. An earlier mistaken classification did not create estoppel or res judicata against claiming the correct tariff entry, because tariff classification must follow the true nature of the goods. The Revenue's challenge failed and the assessee's classification was sustained. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53802