https://www.taxtmi.com/caselaws?id=123745 The appeal challenged the re-classification of vacuum circuit breakers under chapter heading 8537 by the Commissioner (Appeals) based on a circular issued by the Board. The appellant contended for classification under sub-heading 8535. The Board's order was found to apply prospectively, favoring classification under 8535. The impugned order was set aside, and the appeal was allowed in favor of the appellant, aligning with the majority decision in S & S Power Switchgear. en-us Tue, 19 Dec 2006 00:00:00 +0530 Wed, 19 Sep 2012 18:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123745 The appeal challenged the re-classification of vacuum circuit breakers under chapter heading 8537 by the Commissioner (Appeals) based on a circular issued by the Board. The appellant contended for classification under sub-heading 8535. The Board's order was found to apply prospectively, favoring classification under 8535. The impugned order was set aside, and the appeal was allowed in favor of the appellant, aligning with the majority decision in S & S Power Switchgear. Case-Laws Central Excise Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123745