https://www.taxtmi.com/caselaws?id=107353 Duty on empty barrels and packing cases was treated as not payable where contemporaneous Board instructions clarified that empty containers were not dutiable. The later withdrawal of that clarification was confined to prospective effect and could not govern a closed period. Board circulars were binding on the Department, which could not adopt a contrary position. In the absence of a tariff classification showing old and used barrels and plywood boxes to be excisable manufactured goods, duty could not be recovered by invoking the deemed manufacturer concept. Emptying the contents did not amount to manufacture of scrap containers, so the demand was unsustainable. en-us Thu, 26 Dec 2002 00:00:00 +0530 Wed, 21 Mar 2012 17:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107353 Duty on empty barrels and packing cases was treated as not payable where contemporaneous Board instructions clarified that empty containers were not dutiable. The later withdrawal of that clarification was confined to prospective effect and could not govern a closed period. Board circulars were binding on the Department, which could not adopt a contrary position. In the absence of a tariff classification showing old and used barrels and plywood boxes to be excisable manufactured goods, duty could not be recovered by invoking the deemed manufacturer concept. Emptying the contents did not amount to manufacture of scrap containers, so the demand was unsustainable. Case-Laws Central Excise Thu, 26 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107353