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2017 (6) TMI 668 - CESTAT CHANDIGARHClassification of goods - Switch Mode Power Supply, D.C. Power Supplies and Transformers etc - whether classified under CTH 8504 or under CTH 8471 - Held that: - it is an admitted position that except classification list dated 05.11.1990, all 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 dated 05.11.1990 is sustainable and rest of the demand is not sustainable - appeal allowed - decided partly in favor of appellant.
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