Call charge indicator classification under Heading 90.29 governed by the applicable Board circular for the relevant period.

Call charge indicators such as STD/PCO monitors were held classifiable under Heading 90.29 for the relevant period because the Board circular dated 24-1-94 governed classification at that time. The later circular dated 5-4-99, which adopted Heading 84.70, did not apply retrospectively to the disputed period. The Tribunal also noted that departmental authorities were bound by the Board circular and that the earlier decision relied on by the assessee supported Heading 90.29 classification. On that basis, the impugned order was found unsustainable.

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Issues: Whether call charge indicators (STD/PCO monitor) were correctly classifiable under Heading 90.29 or Heading 84.70 of the Central Excise Tariff Act for the disputed period.

Analysis: The dispute related to the period when a Board circular dated 24-1-94 classified call charge indicators under Heading 90.29, and the later circular dated 5-4-99 adopted Heading 84.70. For the period in question, the earlier circular governed the classification. The Tribunal also noted that the departmental authorities were bound by the Board circular and that the prior decision relied upon by the appellant supported classification under Heading 90.29.

Conclusion: The call charge indicators were classifiable under Heading 90.29 for the relevant period, and the impugned order was unsustainable.

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