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2013 (8) TMI 1 - AT - Central ExciseClassification of the product ‘Liquid Paraffin Wax’ under Chapter heading 3824 or 27.12 of the Central Excise Tariff Act – Held that:- Paraffin Wax comes in liquid form as well as in solid state – It is undisputed fact that the appellant is manufacturing only Liquid Paraffin Wax and are not manufacturing solid Paraffin Wax - Board Circular dated 01.08.2011 specifically indicates that HSN Explanatory Notes, as indicated in (B) (9) as classification of Chlorinated Paraffins/ Chloroparaffins (in liquid) to get classified under Chapter heading 38.24. The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant is manufacturing Chlorinated Paraffins/ Chloroparaffins in liquid form, then the classification of the said product, prima-facie, would be covered under Chapter 38 - prima facie case in favor of assessee - stay granted.
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