https://www.taxtmi.com/caselaws?id=109137 Imported fipronil insecticides were disputed on tariff classification: the department sought additional customs duty at 18% under Chapter 29, while the lower rate of 8% was claimed. The Tribunal treated the issue as already settled by the Delhi High Court's ruling striking down the relevant Board circular, and rejected the argument that the circular remained binding outside that court's territorial jurisdiction. Relying on earlier Tribunal decisions following the High Court judgment, it found the demand unsustainable and allowed the appeal. en-us Wed, 27 Oct 1999 00:00:00 +0530 Fri, 06 Apr 2012 10:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109137 Imported fipronil insecticides were disputed on tariff classification: the department sought additional customs duty at 18% under Chapter 29, while the lower rate of 8% was claimed. The Tribunal treated the issue as already settled by the Delhi High Court's ruling striking down the relevant Board circular, and rejected the argument that the circular remained binding outside that court's territorial jurisdiction. Relying on earlier Tribunal decisions following the High Court judgment, it found the demand unsustainable and allowed the appeal. Case-Laws Customs Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109137