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2021 (3) TMI 842 - HC - GSTClassification of goods - Roja Pakku - Change in classification, post GST - whether it come under Chapter 8 of the Central Excise Tariff Act, 1985 or classified under Chapter 21? - HELD THAT:- There is considerable merit in the contention of the petitioner's counsel that the petitioner also deserves to be given a treatment of parity and not taxed at a higher rate, if the petitioner's product is comparable to Nizam Pakku and Crane Pakku. More than anything else, as per Article 141 of the Constitution of the India, the law declared by the Hon'ble Supreme Court is law of the land. Merely because the petitioner had earlier opted to be classified under Chapter 21, the petitioner's past conduct cannot operate as estoppel. In fact, the petitioner's counsel made it clear that he will still clear all controversy and he will respond to the show cause and participate in enquiry, that may be initiated by the respondent - the writ petition is disposed of giving liberty to the respondent to proceed against the petitioner with the demand but then, by not putting the petitioner's past conduct against him.
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