2000 (3) TMI 787

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....rder per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal No. 196/90 (M) dated 27-6-90 passed by Commissioner (Appeals) confirming duty demand on revision of classification in respect of a product described as Speedometer Cable Assembly and Inner & Outer Cable Assembly w.e.f. 1-3-86, as a result of budgetary changes. The item had been classified under Heading 90.29. How....

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....pted by the Commissioner (Appeals) and proceeded to confirm the demands. 2. Ld. Advocate Shri Raghavan submits that the issue is no longer res integra and that the Apex Court by a Bench of 5 Hon'ble Judges in the case of CCE v. Cotspun Ltd. as reported in 1999 (113) E.L.T. 353 (S.C.) have held that in cases where there is a changed view by revising the classification list which had already b....