Classification Cannot be Changed merely for 8-Digit Code Introduction: CESTAT Mumbai

Bharat Petroleum Corporation Limited Vs Commissioner of Central Excise (CESTAT Mumbai)

The classification cannot be changed merely because 8 digit classification has been introduced, CESTAT sets aside demand of differential duty along with penalties

We share the recent final order passed by the Hon’ble CESTAT, Mumbai. The appellant is a public sector undertaking. It was selling polypelene/propane feed stock (PPFS). It filed classification lists prior to 2000 and the same were approved. However, post introduction of 8 digit tariff, again, classification

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