COMMNR. OF CENTRAL EXCISE vs M/S. DABUR (INDIA) LTD.

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that the extended period of limitation was not applicable as the classification lists filed by the assessee were duly approved. Citing the precedent in O.K. Play (India) Ltd. vs. CCE, Delhi-III, the Court established that when classification lists are approved, the Department cannot invoke the extended limitation period. Consequently, the appeal was dismissed with no order as to costs.