https://www.taxtmi.com/caselaws?id=91401 The Tribunal classified the Minimum Oil Circuit Breaker under Heading 85.37, following a previous decision on Bulk Oil Circuit Breakers. It ruled that the Board's circular should have prospective effect only, leading to a recalculation of duty demand and refund of excess pre-deposited amounts to the appellants. The appeal was partially allowed, providing clarity on classification and the circular's applicability, ensuring a fair assessment of duty and refunds. en-us Mon, 26 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 17:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91401 The Tribunal classified the Minimum Oil Circuit Breaker under Heading 85.37, following a previous decision on Bulk Oil Circuit Breakers. It ruled that the Board's circular should have prospective effect only, leading to a recalculation of duty demand and refund of excess pre-deposited amounts to the appellants. The appeal was partially allowed, providing clarity on classification and the circular's applicability, ensuring a fair assessment of duty and refunds. Case-Laws Central Excise Mon, 26 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91401