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2024 (3) TMI 974 - AT - Central ExcisePrinciples of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH 24039910 or not - demand confirmed on the ground that appellant had agreed to classification of the said products as manufactured product - purchase of certain perfumeries etc. for mixing the same - HELD THAT:- The finding of the Commissioner (Appeals) to the effect that appellant has admitted the product as manufactured tobacco cannot be the reason for holding against them. It is settled in law that there cannot be any estoppel against the law in the matter of classification. Reliance placed in the case of ELSON MACHINES PVT. LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [1988 (11) TMI 107 - SUPREME COURT] where it was held that Plainly there can be no estoppel against the law. The claim raised before us is a claim based on the legal effect of a provision of law and, therefore, this contention must be rejected. No evidence has been brought on record either in the impugned order or in the Order-in-Original to show that the goods cleared by the appellant were classifiable under CETH 2403. What operation was undertaken, what was the nature of the products has not been examined and recorded. Nothing is available on record as to what made the finished goods cleared by the appellant during this period different from what was being cleared by them in past and post the brief period of February 2012 to August 2012. The impugned order itself hold that the products produced and cleared by the appellant during the entire period of demand was unmanufactured tobacco. In the case of YOGESH ASSOCIATES VERSUS COMMISSIONER OF CENTRAL EXCISE, SURAT-II [2005 (9) TMI 173 - CESTAT, MUMBAI] Bombay Bench has held The explanatory notes to HSN especially when pari materia are binding to arrive at the classification and the law on this issue is well settled. We, therefore have no reason to take out the product impugned in these appeals, from the Heading 2401.10 as arrived by us and place it elsewhere under Chapter 24. There are no merits in the impugned order to this extent - appeal allowed.
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