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TMI Blog2018 (8) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... established classification, natural justice demands that the affected importer should be put to notice as to the intention of the department and the reasons there for. This has not been done in the present case - on this very ground, without going into the merits, the summary change in classification in the instant case is unjustified and cannot be sustained. The Hon’ble High Court of Madras, the jurisdictional High Court for this forum in Bush Boake Allen (I) Ltd. Vs. UOI [1995 (1) TMI 78 - HIGH COURT OF JUDICATURE AT MADRAS] held that classification is not reversible unless there is change in the circumstances. The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment insisted upon by the department. The Commissioner (Appeals) vide the impugned order dated 29.06.2009, interalia, upheld the classification of MIGLITOL AND MIFEPRISTONE under CTH 3003 9090 and rejected the appeals. Hence appellants are before this forum. 3. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate Shri N. Anand makes oral submissions which are broadly summarized as under:- i) The appellants have been regularly importing these goods except or the present consignments the earlier and subsequent imports were all under CTH 2942 0090. ii) Ld. Advocate took us to pages 45 to 48 of the appeal paper book in appeal C/369/2009 to point out that other Indian importers like Cipla Ltd., Hetero La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions differently will not help the case of the appellants in this matter. ii) The Commissioner (Appeals) has analysed he entire composition of both these products and also clearly found that each of them consists of more than one constituent. iii) The appellate authority has also upheld the classification only after careful analysis on the basis of the product material supplied by the importer themselves, and information obtained from Wikipedia. iv) As correctly held by the Commissioner (Appeals), chemical composition of Mifepristone furnished by the appellants as well as seen in the Wikipedia website shows that it has several constituents, viz. CH3 group, OH group, as well as the elements oxygen and nitrogen as constituents, other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only in respect of the present appellant importer, but also in respect of other importers, was to classify the impugned goods only under CTH 2942 0090, there cannot be any peremptory change of classification insisted upon by the customs department, without due and adequate reasons and that too only after giving notice to the importer to show cause why such change in classification should not be effected. 6.4 Manufacturer-importers like the appellant herein, who import such goods on regular basis, would surely be entitled for some consistency and permanence in matters of classification since the same would have a bearing on the customs duty payable, and thus on the landed cost. They cannot be subjected to such inconsistencies which could ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities cannot change their mind from time to time. The Tribunal also referred to the "Principle of Legitimate Expectation" as laid down in Halisburry Law of England, relied upon by the Hon'ble High Court of Madras and referred to as " …..A person may have a legitimate expectation of being treated in a certain way by an administrative authority though he has no legal right in private law to receive such treatment the legitimate expectation arises either from a representation or promise made by the authority including and implied representation or from consistent past practice. (underlining supplied) Ref. Sunshine International & Another v. Collector of Customs, Madras [1993 (42) ECC 282 (Mad)]" 6.10 In Galaxy Knives Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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