Classification of goods - Par-boiling machines - so far as the ...

Par-boiling machines' excise classification must follow the binding circular in effect at the relevant time.

April 18, 2019

Case Laws Central Excise AT

Classification of goods - Par-boiling machines - so far as the Department is concerned, whatever action it has to take, the same will have to be consistent with the Circular which is in force at the relevant point of time - circular is binding on the departmental officers.

View Source

← Previous Next →

Classification of goods - Par-boiling machines - so far as the ...

Par-boiling machines' excise classification must follow the binding circular in effect at the relevant time.

April 18, 2019

Case Laws Central Excise AT

You may also like:

Classification of par boiling machinery - the par-boiling machine, when examined and assessed independently satisfies all the specification of heading 84.19, thus making...

CESTAT ruled on classification dispute regarding parts of Self-Loading Concrete Mixtures (SLCM). The appellant, both importer and manufacturer of SLCM, had Central...

Clarification regarding binding nature of circular and instructions - Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and...

Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left...

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred...

The appellant manufactured and sold Draw Texturizing Machines, which were cleared in parts as it was not feasible to transport the entire machine in one truck. The...

CESTAT rejected the appeal regarding classification of Add-on Cards, affirming their classification under Chapter Heading 8473 of Central Excise Tariff Act, 1985,...

Effective date of clarificatory circular under GST - The Circular dated 06.07.2022 is clarificatory in nature whereby paragraph 3.2 of the Circular dated 31.03.2020 has...

Classification of goods - any Circular which is beneficial to the assessee should be given effect irrespective to the different correct legal position of classification....

Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

HC set aside GST demand order dated 21.11.2024 for non-consideration of binding departmental circulars (No.200/12/2023-GST and No.236/30/2024-GST). Matter remanded to...

Validity of SCN - applicability and binding nature of circular - rate of GST on various goods - in the circular dated 9-8-18 various issues on applicability of GST were...

Classification of machine - capability to perform function of sewing machine and/or to perform function of embroidery machine - In case the machine worked for both the...

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

Quick Updates: