Chlorinated Paraffin Wax (liquid form) classifiable under Sub Heading 3824 90 & CBIC  clarification has a retrospective effect

Gujarat Alkalies And Chemicals Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Chlorinated Paraffin Wax (liquid form) classifiable under Sub Heading 3824 90 & CBIC  clarification has a retrospective effect In this case, Gujarat Alkalies And Chemicals Ltd (the appellant) was engaged in the manufacture and clearance of chlorinated paraffin. The appellant classified its product under Tariff Item No. 38 12 2090. However, the tax department contended that the appellant’s product should be classified as chlorinated paraffin wax under Tariff Item No. 2712 20 10 and demanded the payment of diff...