https://www.taxtmi.com/caselaws?id=378545 Departmental circulars binding on the revenue govern classification for their operative period, and a later rescinding circular applies prospectively. Here, Circular No. 924/14/2010-CX of 19.05.2010 treated rice par-boiling machinery as classifiable under Heading 8437, while the later circular of 15.05.2014 changed the classification to Heading 8419 only from that date. Accordingly, clearances made before 15.05.2014 remained covered by the earlier beneficial circular, making the duty demand for that period unsustainable and the consequential penalties inapplicable. en-us Tue, 19 Feb 2019 00:00:00 +0530 Wed, 10 Feb 2021 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378545 Departmental circulars binding on the revenue govern classification for their operative period, and a later rescinding circular applies prospectively. Here, Circular No. 924/14/2010-CX of 19.05.2010 treated rice par-boiling machinery as classifiable under Heading 8437, while the later circular of 15.05.2014 changed the classification to Heading 8419 only from that date. Accordingly, clearances made before 15.05.2014 remained covered by the earlier beneficial circular, making the duty demand for that period unsustainable and the consequential penalties inapplicable. Case-Laws Central Excise Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378545