Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1133 - AT - Central ExciseScope of clarification issued by the Board - Retrospective or Prospective - Classification of goods - chlorinated paraffin - classifiable under Tariff Item No. 38 12 2090 or under 2712 20 10? - Circular No. 950/01/2011-CX dated 01-08-2011 - HELD THAT:- From the above clarifications, it can be seen that the Chlorinated Paraffin Wax (liquid form) is correctly classifiable under Sub Heading 3824 90 of Central Excise Tariff Act - there is no doubt that the goods manufactured by the appellant i.e. Chlorinated Paraffin is in liquid form. As per the Board Circular it was clarified that Chlorinated Paraffin liquid form is correctly classifiable under 3824 90. Though the appellant have declared classification under Tariff Item No. 3812 20 90 but the goods in any case is not classifiable under Tariff Item No. 2712 20 10. It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason that there is no change in the law but the existing law has been interpreted and clarified, therefore, the geneses of law remained intact. Accordingly, any clarification issued shall have a retrospective effect right from the enactment of the relevant law - Therefore, there are no hesitation to hold that in the present case the clarification issued by the board has a retrospective effect and accordingly, the purposed classification of goods under Tariff Item No. 2712 20 10 in respect of Chlorinated Paraffin in liquid form does not apply. The revenue could not succeed in classifying the goods i.e. Chlorinated Paraffin in liquid form under Sub heading No. 2712 20 10. Therefore, the entire case based on that, will not sustain. Appeal allowed.
|