Commissioner Of Central Excise, ... vs M/S Dabur (India) Limited

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that the extended period of limitation under the Customs Act is not applicable when classification lists filed by the assessees have been duly approved. Citing the precedent in O.K. Play (India) Ltd. vs. CCE, Delhi-III, the Court established that approved classification lists negate the Department's claim for an extended limitation period. Consequently, the appeal was dismissed without costs.