https://www.taxtmi.com/caselaws?id=93145 Deflection yokes were treated as classifiable under sub-heading 8540.90, with the classification supported by Chapter Notes, HSN Notes, and the Commissioner (Appeals)' earlier analysis. The Board's determination under Section 37B of the Central Excise Act was relied on as a binding measure to secure uniform classification, and this was treated as decisive against a contrary revenue view. On that basis, the consequential demands arising from the alternative classification were regarded as unsustainable, and the appeal was rejected. en-us Tue, 20 Jul 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93145 Deflection yokes were treated as classifiable under sub-heading 8540.90, with the classification supported by Chapter Notes, HSN Notes, and the Commissioner (Appeals)' earlier analysis. The Board's determination under Section 37B of the Central Excise Act was relied on as a binding measure to secure uniform classification, and this was treated as decisive against a contrary revenue view. On that basis, the consequential demands arising from the alternative classification were regarded as unsustainable, and the appeal was rejected. Case-Laws Central Excise Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93145