Bombay High Court Quashes Reassessment Order in Central Excise Classification Dispute — Binding Effect of Appellate Order Upheld. The Assistant Collector could not reclassify goods under a different tariff heading after the Collector (Appeals) had decided the classification in favor of the assessee and the Revenue had accepted that decision.
4 May 2005The petitioners, The Rubber Products Limited and its Managing Director, were engaged in the manufacture of vacuum brake hoses used in railway wagons. ...
