Change in classification of Tariff Heading for availing lower Tariff rate benefit is not allowable

Mega Flex Plastics Ltd. Vs Union of India (Calcutta High Court) Calcutta High Court held that petitioner not allowed to change the classification of Tariff Heading for availing lower rate of Tariff under GST regime as petitioner never contested classification under Central Excise Tariff Act and enjoyed Duty Drawback accordingly. Facts- Main issue involves in the instant writ petition relates to a classification disputes of the product in question and refusal by the authority concerned to consider the petitioner’s prayer for allowing it to change the classification of Tariff head of its same ...