1999 (6) TMI 148

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..... erjee, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. These five applications involve common issue and are therefore being disposed of in this common order. 2. The issue is whether the product alcodegrease manufactured by the applicants is classifiable under sub-heading 3810.00 as pickling preparations as claimed by the assessees or whether they fall under sub-hea .....

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..... its contents. 5. Shri Bhave submits that it has been held in certain judgments of the Supreme Court that where an established classification is sought to be altered, no demand can be raised even for the previous six months. He names specifically the judgment in the case of Rainbow Industries v. C.C.E. - 1994 (74) E.L.T. 3 and in the case of C.C.E. v. Bhiwani Textile Mills - 1996 (88) E.L.T. 639 .....

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