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2019 (4) TMI 989 - AT - Central ExciseClassification of goods - Par-boiling machines - whether classified under Chapter Heading No. 8437 of CETA, 1985 or under Chapter Heading No. 8419 of CETA? - HELD THAT:- The facts are not in dispute that for the period prior to 15.05.2014, the circular dated 19.05.2010 was in operation. In that circumstance, it is to be seen that whether the circular dated 19.05.2010 is binding on the revenue authorities during the period in question or not? - Admittedly, the said issue has been examined by the Hon’ble Apex Court in the case of PAPER PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE [1999 (8) TMI 70 - SUPREME COURT OF INDIA] wherein the Hon’ble Apex Court observed that so far as the Department is concerned, whatever action it has to take, the same will have to be consistent with the Circular which is in force at the relevant point of time. Thus, as the circular dated 19.05.2010 was in operation during the period in question, therefore, we hold that the said circular is binding on the departmental officers. For the period prior to 15.05.2014 if the appellants have classified their products in question under Chapter Heading No. 8437 of CETA, no demand is sustainable in terms of the Circular No. 924/14/2010-CX dated 19.05.2010 - demand for the period with penalties set aside - appeal allowed - decided in favor of appellant.
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