Supreme Court Invalidates Show Cause Notices on Goods Classification Issued After August 30, 1995; Prior Approval Upheld.

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....Classification of goods - In any case all the show cause notices were issued only on and after 30.08.1995, raising a classification dispute, after having approved the classification list submitted on 27.08.1993. The dispute in the case on hand was one of classification alone, applicable to the product manufactured during the entire period after 27.08.1993. The dispute was not invoice-centric. Therefore, what was sought to be done by the Original Authority was actually to review the approval of the classification list submitted on 27.08.1993 by cleverly issuing separate notices covering certain specific periods. - Entire SCN is invalid irrespective of the fact that part is within normal period of limitation - SC....