https://www.taxtmi.com/caselaws?id=54018 The Tribunal allowed the Appeal filed by Revenue, upholding the demand for duty on 'Fly Back Transformers' reclassified under Heading 85.04, despite the goods initially being classified under Heading 85.29 based on an approved list. The Tribunal distinguished the case from previous decisions, determining that the duty demand for the specified period was valid within the six-month limit under the Central Excise Act. This decision was based on the interpretation of Section 110 of the Finance Act, 2000, allowing duty demand for past periods irrespective of classification list approval. en-us Fri, 14 Jan 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54018 The Tribunal allowed the Appeal filed by Revenue, upholding the demand for duty on 'Fly Back Transformers' reclassified under Heading 85.04, despite the goods initially being classified under Heading 85.29 based on an approved list. The Tribunal distinguished the case from previous decisions, determining that the duty demand for the specified period was valid within the six-month limit under the Central Excise Act. This decision was based on the interpretation of Section 110 of the Finance Act, 2000, allowing duty demand for past periods irrespective of classification list approval. Case-Laws Central Excise Fri, 14 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54018