2001 (3) TMI 122

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....as covered under Tariff Ruling No. 4/67, (Annexure 'C') issued by the Government of India on 8-6-1967 which is placed at page No. 36 of the paper book. The said Tariff Ruling shows that flats should be distinct from bars on the basis of Indian Customs Tariff Guide (8th Edition). The case of the petitioner is that on 29-1-1974 the petitioner company represented to the respondent Central Excise Ludhiana, inter alia praying that the product of the petitioner-company has been wrongly classified by the department under Tariff Item No. 26AA(iii) which covered 'flats' and not 'bars.' On 19-2-1974 the said representation was rejected by the Assistant Collector on the ground that the petitioner's products were known in the 'trade' as 'flats' and pet....

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.... I, accordingly set aside the order of adjudication and direct that on the classification being revised in accordance with the existing instructions on the subject, consequential relief should be given to the appellant." 2.When the petitioner-company filed the refund claim a show cause notice was received from the Joint Secretary, Government of India exercising the revisional jurisdiction as to why the order of Central Excise Collector (Appeals) be not set aside. After hearing the parties, Joint Secretary exercising the revisional jurisdiction passed the impugned order dated 30-6-1975. In the impugned order it was stated by the Joint Secretary, Government of India that as the petitioners have been selling their products in the market as ....

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.... normally meanings given to articles in a fiscal statute must be as people in trade and commerce, conversant with the subject, generally treat and understand them in usual course. But once an article is classified and put under a distinct entry, the basis of classification is not open to question. It was further held in Dunlop case that :- "There is, however, no estoppel in law against a party in a taxation matter. In order to clear the goods for the  Customs , the appellants' Agents may have given the classification in accordance with the wishes of the authorities or they may even be under some misapprehension. But when law allows them the right to ask for refund on a proper appraisement and which they actually applied for, we do n....