https://www.taxtmi.com/caselaws?id=117382 The Tribunal set aside the Commissioner's decision to classify Activated Dimethicone IP under sub-heading 3910.00, overturning the lower authority's disregard of previous orders and reclassification based on the product's use in pharmaceutical industries. Emphasizing the legal hierarchy and finality of decisions by higher authorities, the Tribunal ruled in favor of the appellant-company, reverting the classification back to sub-heading 3003.20, as affirmed by the Supreme Court in a prior case. The appeal was allowed, and the Stay Petition was disposed of accordingly. en-us Mon, 17 Jan 2005 00:00:00 +0530 Fri, 22 Jun 2012 12:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117382 The Tribunal set aside the Commissioner's decision to classify Activated Dimethicone IP under sub-heading 3910.00, overturning the lower authority's disregard of previous orders and reclassification based on the product's use in pharmaceutical industries. Emphasizing the legal hierarchy and finality of decisions by higher authorities, the Tribunal ruled in favor of the appellant-company, reverting the classification back to sub-heading 3003.20, as affirmed by the Supreme Court in a prior case. The appeal was allowed, and the Stay Petition was disposed of accordingly. Case-Laws Central Excise Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117382