TMI Blog2013 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is manufacturing only Liquid Paraffin Wax and are not manufacturing solid Paraffin Wax - Board Circular dated 01.08.2011 specifically indicates that HSN Explanatory Notes, as indicated in (B) (9) as classification of Chlorinated Paraffins/ Chloroparaffins (in liquid) to get classified under Chapter heading 38.24. The entire Central Excise Tariff Act is now aligned with HSN tariff an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the appellant during the period 31.12.2009 to 26.02.2010, whether it will fall under Chapter heading 3824 or 27.12 of the Central Excise Tariff Act. It is the claim of the assessee that their product Liquid Paraffin was correctly classified under Chapter 3824 while the classification sought by the department under Chapter heading 27.12 is wrong. 3. Learned counsel would take us through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication from Chapter 27 to 38. He would submit that the appellant has been classifying the product as per his knowledge and understanding of HSN Explanatory Notes of Chapter heading 38.24. It is his submission that the appellants such stand has been vindicated by the Board Circular dated 01.08.2011, which clarifies the classification post budget but holds that Paraffin Wax in liquid form are cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by both sides and perusal of records, it transpires that the issue involved is regarding classification of the product Liquid Paraffin Wax manufactured by the appellant. It is undisputed that the Paraffin Wax comes in liquid form as well as in solid state. It is also undisputed that the appellant is manufacturing only Liquid Paraffin Wax and are not manufacturing solid Paraffin Wax. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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