https://www.taxtmi.com/caselaws?id=92919 The Tribunal remanded Revenue appeals regarding the classification of Borewell Compressor Pumps under Chapter Heading 8413.00 or 8414.18 to the Assistant Commissioner for de novo consideration. Emphasizing the importance of Board's circulars in classification, the Tribunal highlighted that circulars are binding and apply retrospectively. Following consistency in decisions, the Tribunal directed a fresh examination by the Assistant Commissioner in light of the circular and allowed the appeals by remand, stressing the significance of considering Board's circulars for uniformity in tax laws. en-us Thu, 04 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92919 The Tribunal remanded Revenue appeals regarding the classification of Borewell Compressor Pumps under Chapter Heading 8413.00 or 8414.18 to the Assistant Commissioner for de novo consideration. Emphasizing the importance of Board's circulars in classification, the Tribunal highlighted that circulars are binding and apply retrospectively. Following consistency in decisions, the Tribunal directed a fresh examination by the Assistant Commissioner in light of the circular and allowed the appeals by remand, stressing the significance of considering Board's circulars for uniformity in tax laws. Case-Laws Central Excise Thu, 04 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92919