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2017 (2) TMI 98 - HC - Central ExciseClassification of parts of manufactured motor - stators and rotors - classified under sub-heading 8501.00 or under sub-heading 8414.91 - for a period of 25 years stators and motors have been classified and charged to duty as electric motors when cleared together and as parts of electric motors when cleared separately. That long standing practice is sought to be changed and retrospectively although the clarificatory circular prohibits this exercise. Held that: - Once there is a clear instruction that the practice followed in the light of the earlier clarification of the Board may be changed only prospectively, we have no doubt in our minds that on the date on which the earlier circular was in force, the SCN could not have been issued nor the demand raised. The show cause notice and the demand in furtherance thereof cannot be sustained - demand set aside - petition allowed - decided in favor of petitioner.
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