https://www.taxtmi.com/caselaws?id=40903 Vegetable tallow made from non-essential oil could not be classified under Item 13 because that entry applied only to vegetable oil hardened and fit for human consumption; the second proviso to Notification No. 33/63 as amended therefore did not apply, and the duty demand failed. Estoppel could not bar the assessee from asserting the correct legal classification in excise matters, so the earlier treatment of the goods did not preclude challenge. A demand also could not be sustained on a fresh ground, such as Item 12, when that basis was not set out in the notice or impugned orders. The HC quashed the orders and granted relief. en-us Mon, 24 Nov 1980 00:00:00 +0530 Sat, 15 May 2010 17:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40903 Vegetable tallow made from non-essential oil could not be classified under Item 13 because that entry applied only to vegetable oil hardened and fit for human consumption; the second proviso to Notification No. 33/63 as amended therefore did not apply, and the duty demand failed. Estoppel could not bar the assessee from asserting the correct legal classification in excise matters, so the earlier treatment of the goods did not preclude challenge. A demand also could not be sustained on a fresh ground, such as Item 12, when that basis was not set out in the notice or impugned orders. The HC quashed the orders and granted relief. Case-Laws Central Excise Mon, 24 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40903