https://www.taxtmi.com/caselaws?id=89630 Polypropylene tapes and sacks were treated as classifiable under Chapter 39 because the classification list was read broadly to cover products made from HDPE and polypropylene, and the disputed goods fell within that description. Board instructions issued under Section 37B, based on the Chief Chemist's advice, directed similar polypropylene tapes and sacks to Chapter 39, and departmental officers were bound to follow those instructions. An artificial factual distinction between the goods was rejected, reinforcing the binding force of Board circulars on field formations under the principle in Ranadey Micronutrients. en-us Fri, 06 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89630 Polypropylene tapes and sacks were treated as classifiable under Chapter 39 because the classification list was read broadly to cover products made from HDPE and polypropylene, and the disputed goods fell within that description. Board instructions issued under Section 37B, based on the Chief Chemist's advice, directed similar polypropylene tapes and sacks to Chapter 39, and departmental officers were bound to follow those instructions. An artificial factual distinction between the goods was rejected, reinforcing the binding force of Board circulars on field formations under the principle in Ranadey Micronutrients. Case-Laws Central Excise Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89630