
Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Tariff Classification Consistency Over Years Bars Retroactive Reassessment | Central Excise Tariff Item 2403 99 | CESTAT
CESTAT rules that when both taxpayer and department consistently classify goods under the same tariff heading for years, the department cannot later reassess duties retroactively - establishing a binding legitimate expectation. Penalty under Rule 26 cannot be imposed without a prior finding of confiscation, reinforcing procedural safeguards for taxpayers relying on long-standing classification practices.