TaxTMI 
TaxTMI 
2023 (8) TMI 1133
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....inated paraffin wax and the same is correctly classifiable under 2712 20 10 and appellant are liable to pay the differential duty for the period of December-2008 to February-2009. 2. Shri Dhaval K. Shah, Learned counsel, appearing on behalf of the appellant submits that they are not manufacturing Chlorinated Paraffin Wax but they manufacture and clear Chlorinated Paraffin in liquid form. Only the Chlorinated Paraffin Wax is classifiable under Tariff Item No. 2712 20 10 and not in the liquid form. In this regard he invited our attention to the Board Circular No. 950/01/2011-CX dated 01.08.2011 and submits that as per the said circular it was clarified that a Chlorinated Paraffin/Chloroparaffins (liquid form) classifiable under Sub Heading 3....
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.... Circular No. 950/01/2011-CX dated 01-08-2011 which is reproduced below: Circular No. 950/1/2011-CX F.No.126/1/2009-CX3 Goverment of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi dated the 01st August, 2011 To All Chief Commissioners of Central Excise All Chief Commissioners of Central Excise and Customs All Directors Generals under CBEC Subject: Classification of Chloroparaffins/Chlorinated Paraffins-reg. Sir/Madam, References were received that divergent practices were being followed by field formations regarding classification of Chlorinated Paraffins/Chloroparaffins. It was stated that against the long and & existing practice of classification of the said goods under C....
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....nated Paraffin Waxes has been deleted from the tariff. This item is therefore, classifiable under 3404.90 of Central Excise Tariff. 6. Accordingly it is clarified that: (a) Chlorinated Paraffins/Chloroparaffins (liquid form) are classifiable under subheading 3824 90 of Central Excise Tariff Act. (b) Chlorinated Paraffin Waxes( in solid form) are classifiable under sub-heading 3404.90 of Central Excise Tariff Act, after the Budget, 2010.. 7. Trade and field formations may be suitably informed 8. Receipt of the Circular may be acknowledged 9. Hindi version will follow. From the above clarifications, it can be seen that the Chlorinated Paraffin Wax (liquid form) is correctly classifiable under Sub Heading 3824 90 of Central Excise....
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....fied by JDC, Central Excise & Customs, Div. I, Vadodara - I that the same goods were cleared in - Drums/Barrels or Tankers only which indicate that goods manufactured and cleared during said period were of liquid nature." From the above categorical finding of the Adjudicating authority, there is no doubt that the goods manufactured by the appellant i.e. Chlorinated Paraffin is in liquid form. As per the above Board Circular it was clarified that Chlorinated Paraffin liquid form is correctly classifiable under 3824 90. Though the appellant have declared classification under Tariff Item No. 3812 20 90 but the goods in any case is not classifiable under Tariff Item No. 2712 20 10. 4.2 As regards the contention of the revenue, about the effec....
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....t is also misleading and not sustainable. 4.4 As regard the difference in chapter heading claimed by the appellant under 3812 90 and the Tariff Entry 3824 90 as per the Board Circular, the same will not make any adverse effect in the appellant's case, for the reason that it is the revenue's case that the goods in question is classifiable under Sub heading No. 2712 20 10, which clearly fails as per the discussion made herein above, hence, the entire proceeding of show cause notice gets vitiated and not sustainable. In this regard we take support from the following judgment: PEPSICO HOLDINGS PVT.LTD.- 2019(25) GSTL 271 (Tri.-Mum) "8. In the light of the above, we cannot decide on a classification that has not been pleaded before us. Once....