2017 (6) TMI 668

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.... Appellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) ORDER The appellant is in appeal against the impugned order demanding duty. 2.   The facts of the case are that the appellant is engaged in the manufacture of Switch Mode Power Supply, D.C. Power Supplies and Transformers etc. and classified the same under Central Excise Tariff Heading 8504.   To that effect, the ap....

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....992 and 01.04.1992 were approved by the concerned Assistant Commissioner relying on the order of ld. Commissioner (Appeals) dated 11.06.1991.  It is admitted fact that the classification list approved were never challenged.  Later-on, the show cause notices were issued to demand duty from the appellant by classifying the product under Chapter heading 8471 which was contested by the appel....

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....tion list dated 05.11.1990, all other classifications filed by the appellant were approved and not challenged before any higher judicial forum.  The classification list dated 05.11.1990 was also approved by the ld. Commissioner (Appeals) but the same was challenged by the department before this Tribunal and this Tribunal hold that the correct classification is under heading 8471.  In tha....