1998 (7) TMI 165

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....C. Jain, Member (T)]. -  Briefly stated the facts of the case are as follows : 2. The appellants herein filed a classification list No. 5/86-87 effective from 1-3-1986 for goods manufactured by them and claimed classification of one of their products, namely, alumina products under Tariff sub-heading 8485.90. The said classification list was duly approved by the authorities. 2.1 ....

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....cts. He submits that classification list can only be changed prospectively. For this proposition he relies on Apex Court judgment in the cases of Elson Machines Pvt. Ltd. v. Collector [1988 (38) E.L.T. 571 (S.C.) and Plasmac Machines Manufacturing Co. Ltd. v. Collector [1991 (51) E.L.T. 161 (S.C.)]. In the said judgments he submits that Supreme Court has held that classification and price lists ca....

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....an be changed by the Revenue. He, therefore, submits that no finding to this has been given by the lower authorities. He, however, reiterates the findings of the lower authorities regarding the classification of the alumina products under Chapter 69. 5. We have carefully considered the pleas advanced from both sides. We observe that the learned Advocate for the appellants is not challenging ....