2017 (6) TMI 668

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..... 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. The demand arising out of classification date .....

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..... 4.1991, 25.07.1991, 01.03.1992 and 01.04.1992. The classification list filed on 21.06.1990 and 09.07.1990 were approved and the classification list filed on 05.11.1990 was not approved and the Revenue sought to classify the same under CETH sub heading 8471. Against the said order, the appellant has filed appeal before the ld. Commissioner (Appeals), who approved the classification as sought by t .....

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..... ppellant is before us. 3. Ld. Counsel appearing on behalf of the appellant submits that all the classifications filed by the appellant were approved except the classification list dated 05.11.1990, which was held by this Tribunal as not correct and classified the same under heading 8471. Therefore, he submits that demand for against the classification list dated 05.11.1990 is sustainable and .....

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