https://www.taxtmi.com/caselaws?id=121199 Board circulars clarifying tariff classification of handmade biris are binding on the Revenue, including where the biris are packed with wrappers or labels and manufactured with machine aid by job workers. The Tribunal applied that settled position and accepted that the circular supported classification under the tariff item for biris manufactured without the aid of machines. On the appellants' assertion that duty had already been discharged, the Tribunal found a prima facie case against insisting on further pre-deposit and recalled the earlier stay directions, allowing the miscellaneous applications. en-us Fri, 02 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 14:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121199 Board circulars clarifying tariff classification of handmade biris are binding on the Revenue, including where the biris are packed with wrappers or labels and manufactured with machine aid by job workers. The Tribunal applied that settled position and accepted that the circular supported classification under the tariff item for biris manufactured without the aid of machines. On the appellants' assertion that duty had already been discharged, the Tribunal found a prima facie case against insisting on further pre-deposit and recalled the earlier stay directions, allowing the miscellaneous applications. Case-Laws Central Excise Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121199