https://www.taxtmi.com/caselaws?id=87008 Tape deck mechanism used in cassette tape recorders and similar equipment was treated, having regard to Section XVI Note 2 and the product's interchangeable use, as a general purpose part classifiable under sub-heading 8548.00 rather than heading 85.22. A specific classification clarification issued by the Central Board of Excise and Customs under Section 37B was binding on the departmental authorities, who could not depart from it and press a contrary classification. The result was that the classification adopted below was unsustainable and the impugned order was set aside. en-us Fri, 30 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87008 Tape deck mechanism used in cassette tape recorders and similar equipment was treated, having regard to Section XVI Note 2 and the product's interchangeable use, as a general purpose part classifiable under sub-heading 8548.00 rather than heading 85.22. A specific classification clarification issued by the Central Board of Excise and Customs under Section 37B was binding on the departmental authorities, who could not depart from it and press a contrary classification. The result was that the classification adopted below was unsustainable and the impugned order was set aside. Case-Laws Customs Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87008