https://www.taxtmi.com/caselaws?id=367615 The judgment focused on the classification of Chlorinated Paraffin Wax under different subheadings in the Customs Tariff. Despite the discrepancy in classification, both headings attracted the same rate of duty. The Adjudicating Authority dropped the demand proceedings against the assessee, resulting in no confirmation of demand, interest, or penalty. The Commissioner's order vacating the show cause notice and dropping the proceedings was deemed justifiable, leading to the disposal of the appeal with the appellant having the option to contest the classification in future proceedings if necessary. en-us Thu, 02 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367615 The judgment focused on the classification of Chlorinated Paraffin Wax under different subheadings in the Customs Tariff. Despite the discrepancy in classification, both headings attracted the same rate of duty. The Adjudicating Authority dropped the demand proceedings against the assessee, resulting in no confirmation of demand, interest, or penalty. The Commissioner's order vacating the show cause notice and dropping the proceedings was deemed justifiable, leading to the disposal of the appeal with the appellant having the option to contest the classification in future proceedings if necessary. Case-Laws Central Excise Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367615