Binding circulars govern tariff classification of Domestic Flour Mills under Heading 84.37, even for earlier periods.

Domestic Flour Mill classification was determined by applying the Board circular that clarified the goods fell under Heading 84.37. The circular was treated as binding on revenue authorities and could not be disregarded merely because it was issued after the relevant period; it remained a relevant aid to correct tariff classification. On that basis, the Domestic Flour Mill was classified under Heading 84.37 rather than Heading 85.09, and the revenue's appeal was rejected.

---

---

Issues: Whether the Domestic Flour Mill was classifiable under Heading 84.37 or Heading 85.09.

Analysis: The disputed classification had to be tested in the light of the Board circular clarifying that Domestic Flour Mill falls under Heading 84.37. The circular was binding on the revenue authorities and could not be ignored merely because the relevant period preceded its issuance. The circular was also a relevant factor for determining the correct classification.

Conclusion: The Domestic Flour Mill was held classifiable under Heading 84.37, and the revenue's appeal was rejected.

---