1998 (6) TMI 195

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..... er 8479.89 of Customs Tariff and also claimed the benefit of Notification No. 59/87-Cus., dated 1-3-1987. The adjudicating authority classified the goods under 8457.30 of the Customs Tariff and claimed the benefit of notification. The appeal filed by the appellant was rejected by the impugned order. 2. Ld. Counsel submits that machine has only one definite function by different operations combined into one single machine for the purpose of ultimately manufacturing ball point refill tips. The brass slug undergo various processes such as first turning, second turning, collect closing, facing centering, capillary, hole control check, ball seat, ink channel, ball filling, balls lammering etc. before becoming a complete tip. All these proc .....

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..... PM 20. The machine is to be used for manufacturing tips of refills of ball point pens. From the catalogue of the machine it is clear that brass slugs (pre-termed blanks) has to undergo following operations on the machine : 1. Loading though vibrator 2. Collect closing 3. First turning 4. Second turning 5. Ejection 9. On ejection the slug is recovered and plating operation is carried out thereon. 10. Thereafter for further following processes were carried out on the machine. 6. Loading 7. Collect closing 8. First turning 9. Second turning 10. Facing 11. Centering 12. Capillary 13. Hole central check 14. Ball seat 15. Ink channel 16. De .....

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..... As we held that goods are not classifiable under Heading 8479 hence the goods are not entitled for the benefit of this notification. 15. The appellant also relied upon the classification of the goods in earlier assessment order. We find that it is a settled issue that estoppel and res judication are not applicable in tax matter. Hon'ble Delhi High Court in the case of Metal Forgings Pvt. Ltd. v. Union of India reported in 1985 (20) E.L.T. 280 held as under : 16. There is no merit to the plea of estoppel raised by the parties in different contexts. There is no estoppel in a taxing statute. The principle of equitable estoppel which is a rule of equity cannot prevail against law. If an excise duty is not paid due to incorrect inter .....

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