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TMI Blog2023 (8) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant i.e. Chlorinated Paraffin is in liquid form. As per the Board Circular it was clarified that Chlorinated Paraffin liquid form is correctly classifiable under 3824 90. Though the appellant have declared classification under Tariff Item No. 3812 20 90 but the goods in any case is not classifiable under Tariff Item No. 2712 20 10. It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason that there is no change in the law but the existing law has been interpreted and clarified, therefore, the geneses of law remained intact. Accordingly, any clarification issued shall have a retrospective effect right from the enactment of the relevant law - Therefore, there are no hesitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Circular No. 950/01/2011-CX dated 01.08.2011 and submits that as per the said circular it was clarified that a Chlorinated Paraffin/Chloroparaffins (liquid form) classifiable under Sub Heading 3824 90 of Central Excise Tariff Act and Chlorinated Paraffin Wax (in solid form) are classifiable under Sub Heading 3404 90 of Central Excise Tariff Act after the Budget, 2010. 2.1 He submits that the Adjudicating authority interpreted Board Circular and contended that since the classification is with reference to Finance Budget, 2010 the same is applicable for the period after the date of clarification i.e. 01.08.2011 and for the past period the department's claim of classification under Tariff Item No. 2712 20 10 is correct. It is his submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed by field formations regarding classification of Chlorinated Paraffins/Chloroparaffins. It was stated that against the long and & existing practice of classification of the said goods under Chapter 38 of Central Excise Tariff, some field officers were classifying them under Chapter 27 during the period prior to Budget 2010. 2. The matter has been examined by the Board. The term 'Paraffins' usually denotes a group of hydrocarbons containing carbon atoms ranging from 1 to 30. As the carbon atom number increases, paraffins change from gaseous to liquid to solid forms. To illustrate, the lowest of paraffins, 'methane' which has one carbon atom, is a gas at room temperature; octane' which has eight carbon atoms is a li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Hindi version will follow. From the above clarifications, it can be seen that the Chlorinated Paraffin Wax (liquid form) is correctly classifiable under Sub Heading 3824 90 of Central Excise Tariff Act. 4.1 As regard the appellant's product and its nature the Adjudicating Authority has discussed in Para 26 of the impugned order which is reproduced below: "26. Accordingly, I have taken the view of JAC, Division -IV and JDC, Division -I of this Commissionerate from where the assessee is operating their domestic sale as well as their export. I find that as per letter F. No. V/SCN/GACL/56/D-IV/09-10 dated 16/01/2013 of JAC Division IV, Commissionerate - I, Vadodara that the product - - "Chlorinated Paraffin" is manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have declared classification under Tariff Item No. 3812 20 90 but the goods in any case is not classifiable under Tariff Item No. 2712 20 10. 4.2 As regards the contention of the revenue, about the effect of Circular that whether it is prospective or retrospective. We find that it is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason that there is no change in the law but the existing law has been interpreted and clarified, therefore, the geneses of law remained intact. Accordingly, any clarification issued shall have a retrospective effect right from the enactment of the relevant law. Therefore, we have no hesitation to hold that in the present case the clarification issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support from the following judgment: PEPSICO HOLDINGS PVT.LTD.- 2019(25) GSTL 271 (Tri.-Mum) "8. In the light of the above, we cannot decide on a classification that has not been pleaded before us. Once the classification proposed by Revenue is found to be inappropriate, that claimed, while clearing the goods, will sustain even if it may appear to be inappropriate. We cannot also, in our appellate capacity, direct or accord the latitude for invoking Section 11A of Central Excise Act, 1944 by obliteration of the proceedings leading to the impugned order. The mandate of the law pertaining to recovery of duties not paid or short-paid will have to be followed to the letter." The above decision of the tribunal is based on the view taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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