https://www.taxtmi.com/caselaws?id=82922 Paper cones, paper tubes, paper cores, spools and paper bobbins were held classifiable under Central Excise Tariff sub-heading 4818.90 and not 4818.19 because they were not containers but articles of pulp, and the earlier Tribunal and Supreme Court reasoning on similar paper products governed the classification. Board tariff advices and telex instructions were treated as administrative guidance only, incapable of altering the true scope of the tariff entry or operating retrospectively. Accordingly, the telex dated 8-1-1987 did not govern the earlier period, and reclassification was to operate prospectively, leaving prior benefit already availed undisturbed. en-us Mon, 03 May 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82922 Paper cones, paper tubes, paper cores, spools and paper bobbins were held classifiable under Central Excise Tariff sub-heading 4818.90 and not 4818.19 because they were not containers but articles of pulp, and the earlier Tribunal and Supreme Court reasoning on similar paper products governed the classification. Board tariff advices and telex instructions were treated as administrative guidance only, incapable of altering the true scope of the tariff entry or operating retrospectively. Accordingly, the telex dated 8-1-1987 did not govern the earlier period, and reclassification was to operate prospectively, leaving prior benefit already availed undisturbed. Case-Laws Customs Mon, 03 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82922