https://www.taxtmi.com/caselaws?id=451193 CESTAT Allahabad allowed the appeal regarding classification of handmade branded unmanufactured tobacco under brand name. The tribunal held that there cannot be estoppel against law in classification matters, citing SC precedent. Revenue's demand was based on appellant's alleged admission that products were manufactured tobacco classifiable under CETH 24039910. However, CESTAT found no evidence supporting this classification, noting the impugned order itself acknowledged products were unmanufactured tobacco. The tribunal emphasized that explanatory notes to HSN are binding for classification purposes and concluded the products should remain under Heading 2401.10, rejecting the revenue's reclassification attempt. en-us Fri, 15 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451193 CESTAT Allahabad allowed the appeal regarding classification of handmade branded unmanufactured tobacco under brand name. The tribunal held that there cannot be estoppel against law in classification matters, citing SC precedent. Revenue's demand was based on appellant's alleged admission that products were manufactured tobacco classifiable under CETH 24039910. However, CESTAT found no evidence supporting this classification, noting the impugned order itself acknowledged products were unmanufactured tobacco. The tribunal emphasized that explanatory notes to HSN are binding for classification purposes and concluded the products should remain under Heading 2401.10, rejecting the revenue's reclassification attempt. Case-Laws Central Excise Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451193