https://www.taxtmi.com/caselaws?id=95596 Cassette housings for audio/video cassettes were clarified to fall under Heading 39.26 of the Central Excise Tariff, not Heading 85.23. A circular issued under Section 37B of the Central Excises Act is binding on departmental authorities, so the classification adopted in the impugned order could not prevail against that clarification. The correct classification was therefore under Heading 39.26 in favour of the assessee. en-us Wed, 08 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95596 Cassette housings for audio/video cassettes were clarified to fall under Heading 39.26 of the Central Excise Tariff, not Heading 85.23. A circular issued under Section 37B of the Central Excises Act is binding on departmental authorities, so the classification adopted in the impugned order could not prevail against that clarification. The correct classification was therefore under Heading 39.26 in favour of the assessee. Case-Laws Central Excise Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95596