https://www.taxtmi.com/caselaws?id=442154 Chlorinated paraffin in liquid form was treated as classifiable under sub-heading 3824 90 rather than Tariff Item 2712 20 10, because the Board circular clarified the existing tariff position instead of creating a new levy. The circular was therefore held to operate retrospectively. On that basis, the classification adopted by the Revenue could not be sustained and the demand based on the contrary entry failed. The decision also distinguished liquid chlorinated paraffins from solid chlorinated paraffin waxes for tariff purposes, leaving the impugned order set aside. en-us Thu, 24 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442154 Chlorinated paraffin in liquid form was treated as classifiable under sub-heading 3824 90 rather than Tariff Item 2712 20 10, because the Board circular clarified the existing tariff position instead of creating a new levy. The circular was therefore held to operate retrospectively. On that basis, the classification adopted by the Revenue could not be sustained and the demand based on the contrary entry failed. The decision also distinguished liquid chlorinated paraffins from solid chlorinated paraffin waxes for tariff purposes, leaving the impugned order set aside. Case-Laws Central Excise Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442154