Principles of Estoppel against law - Classification of goods - ...

Central Excise

March 22, 2024

Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH 24039910 or not - The court analyzed the evidence presented by both parties and found that the appellant had admitted to the classification of their product as manufactured tobacco for a brief period. However, the court emphasized that there cannot be any estoppel against the law in the matter of classification. It cited various judgments to support this principle. The court concluded that the appellant's product should be classified as unmanufactured tobacco, based on the processes involved and relevant legal provisions.

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Principles of Estoppel against law - Classification of goods - ...

Central Excise

March 22, 2024

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