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    <title>2004 (2) TMI 415 - CESTAT, MUMBAI</title>
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    <description>The appeal by the Revenue regarding the classification of Calcium propionate and Sodium propionate as fungicides under Heading 3808.10 was dismissed by the Appellate Tribunal CESTAT, Mumbai. The Tribunal upheld the classification under 3808.10 based on a Board circular, emphasizing that products in bulk or retail packs fall under this category as per the circular, regardless of packing nature. The Tribunal highlighted the binding nature of the Board&#039;s orders on the Revenue, leading to the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=110887</link>
      <description>The appeal by the Revenue regarding the classification of Calcium propionate and Sodium propionate as fungicides under Heading 3808.10 was dismissed by the Appellate Tribunal CESTAT, Mumbai. The Tribunal upheld the classification under 3808.10 based on a Board circular, emphasizing that products in bulk or retail packs fall under this category as per the circular, regardless of packing nature. The Tribunal highlighted the binding nature of the Board&#039;s orders on the Revenue, leading to the dismissal of the appeal.</description>
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