2000 (3) TMI 787 - AT - Central Excise

Summary

The appeal arose from a duty demand on the revision of classification for Speedometer Cable Assembly. The department sought re-classification under Heading 84.83, leading to short levy confirmation. The appellants argued for prospective demands based on a Supreme Court judgment. The Tribunal ruled in favor of the appellants, setting aside the confirmation of demands for the 6-month period before the show cause notice.