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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether FRP Vessels and FRP Reaction Vessels were classifiable under Heading 84.19/84.79 or under Sub-heading 3926.90 of the Central Excise Tariff.
Analysis: Classification must be determined strictly by the description in the tariff and not on the basis that an earlier classification was accepted. There is no estoppel against law in tax matters, and an earlier assessment does not prevent re-classification for a subsequent period. Heading 84.19 applies to machines, plant or laboratory equipment for treatment of materials by a process involving a change of temperature, while Heading 84.79 applies to machines and mechanical appliances having individual functions not specified elsewhere in Chapter 84. The goods in question were found to be FRP vessels made of plastic, and no material showed that they were machines, plant, laboratory equipment, or mechanical appliances having individual function.
Conclusion: The goods were correctly classifiable under Sub-heading 3926.90 of the Central Excise Tariff, and the classification claimed by the assessee under Heading 84.19/84.79 was rejected.
Ratio Decidendi: Tariff classification is to be determined according to the statutory description of the goods, and plastic FRP vessels that are not machines, plant, laboratory equipment, or mechanical appliances with individual function fall under the plastics residuary heading.
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