https://www.taxtmi.com/caselaws?id=94215 A Board circular issued under Section 37B binds revenue authorities in classification disputes and cannot be ignored while it remains operative. In the dispute over classification of filter fabrics between Heading 52.05 and Heading 59.09, the earlier 1988 and 1993 circulars were treated as controlling instructions for the prior period. The 1997 rescinding circular operated prospectively only, because it contained no retrospective language. Accordingly, classification for periods before 17-4-1997 had to be tested under the earlier circulars, while later periods could be considered under the revised position. en-us Thu, 29 Apr 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94215 A Board circular issued under Section 37B binds revenue authorities in classification disputes and cannot be ignored while it remains operative. In the dispute over classification of filter fabrics between Heading 52.05 and Heading 59.09, the earlier 1988 and 1993 circulars were treated as controlling instructions for the prior period. The 1997 rescinding circular operated prospectively only, because it contained no retrospective language. Accordingly, classification for periods before 17-4-1997 had to be tested under the earlier circulars, while later periods could be considered under the revised position. Case-Laws Central Excise Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94215