https://www.taxtmi.com/caselaws?id=441677 Central excise classification of rice parboiling machinery and driers turned on whether Chapter Heading 8437 applied during the relevant clearance period. The Tribunal noted that Circular No. 924/14/2010-CX was then in force and specifically classified such machinery under Heading 8437, so departmental authorities were bound to follow it even though a later view supported Heading 8419. A subsequent rescinding circular could not govern past clearances made while the beneficial circular remained operative. On that basis, duty demand contrary to the binding circular was held unsustainable, and the associated interest and penalty could not be upheld. en-us Thu, 10 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441677 Central excise classification of rice parboiling machinery and driers turned on whether Chapter Heading 8437 applied during the relevant clearance period. The Tribunal noted that Circular No. 924/14/2010-CX was then in force and specifically classified such machinery under Heading 8437, so departmental authorities were bound to follow it even though a later view supported Heading 8419. A subsequent rescinding circular could not govern past clearances made while the beneficial circular remained operative. On that basis, duty demand contrary to the binding circular was held unsustainable, and the associated interest and penalty could not be upheld. Case-Laws Central Excise Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441677