1998 (8) TMI 284

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....JDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Dalmia Industries Ltd., the matter related to the classification of floor sweepings. The Assistant Collector of Central Excise, Kota, in Para 2 of his order had held as under :- 2. The classification list w.e.f. 1-3-1989 in respect of "Floor Sweeping" had been approved, under sub-heading No. ....

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....ts under a valid approved classification list, which was valid from 1-3-1989. On 12-10-1989, they submitted a revised classification list and wanted that it to be given retrospective effect which was not permissible under the law. 5. We have carefully considered the matter. We find that vide classification list No. 83/89 the goods - floor sweeping had been classified under sub-heading No. ....