https://www.taxtmi.com/caselaws?id=41557 The court dismissed the writ petition regarding the classification of forged products of iron and steel for Central Excise duty. It held that further processed forged products identifiable as machinery parts attract duty under Tariff Item 68, in addition to the duty at the initial forging stage under Tariff Item 26AA. The court clarified that there is no estoppel in tax matters, allowing the petitioner to claim a correct classification despite previous incorrect classifications. The Central Excise authorities were granted the liberty to determine which forged products are transformed into machinery parts and thus liable to duty under Item 68. en-us Wed, 12 Dec 1984 00:00:00 +0530 Fri, 04 Jun 2010 13:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41557 The court dismissed the writ petition regarding the classification of forged products of iron and steel for Central Excise duty. It held that further processed forged products identifiable as machinery parts attract duty under Tariff Item 68, in addition to the duty at the initial forging stage under Tariff Item 26AA. The court clarified that there is no estoppel in tax matters, allowing the petitioner to claim a correct classification despite previous incorrect classifications. The Central Excise authorities were granted the liberty to determine which forged products are transformed into machinery parts and thus liable to duty under Item 68. Case-Laws Central Excise Wed, 12 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41557