https://www.taxtmi.com/caselaws?id=94791 Deflection Yoke was treated as classifiable under sub-heading 8540.90 because the Board's clarification on that product was followed, and an earlier Tribunal decision had already applied the same view. On that basis, the departmental classification under a different heading was rejected. The Tribunal also proceeded on the footing that the Board's instruction governed the item's classification. The impugned order was set aside and the assessee succeeded on appeal, with the item held eligible for assessment under sub-heading 8540.90 and the related exemption notification issue decided in its favour. en-us Thu, 09 Sep 1999 00:00:00 +0530 Sat, 03 Dec 2011 17:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94791 Deflection Yoke was treated as classifiable under sub-heading 8540.90 because the Board's clarification on that product was followed, and an earlier Tribunal decision had already applied the same view. On that basis, the departmental classification under a different heading was rejected. The Tribunal also proceeded on the footing that the Board's instruction governed the item's classification. The impugned order was set aside and the assessee succeeded on appeal, with the item held eligible for assessment under sub-heading 8540.90 and the related exemption notification issue decided in its favour. Case-Laws Central Excise Thu, 09 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94791