https://www.taxtmi.com/caselaws?id=123774 Microcrystalline cellulose powder classification turned on whether an earlier final order favouring sub-heading 2942.00 could be displaced by later departmental material. The prior classification had attained finality, and the Chief Chemist's opinion was insufficient to override the tribunal's earlier findings. The analysis reiterates that Chapter 39 applies only where the product is cellulose or a chemical derivative in primary form, which the department did not establish on the evidence. It also applies the settled approach that tariff classification must follow the product's trade understanding and the record, not technical description alone. The assessee's classification was maintained and the departmental challenge failed. en-us Fri, 15 Feb 2008 00:00:00 +0530 Thu, 20 Sep 2012 13:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123774 Microcrystalline cellulose powder classification turned on whether an earlier final order favouring sub-heading 2942.00 could be displaced by later departmental material. The prior classification had attained finality, and the Chief Chemist's opinion was insufficient to override the tribunal's earlier findings. The analysis reiterates that Chapter 39 applies only where the product is cellulose or a chemical derivative in primary form, which the department did not establish on the evidence. It also applies the settled approach that tariff classification must follow the product's trade understanding and the record, not technical description alone. The assessee's classification was maintained and the departmental challenge failed. Case-Laws Central Excise Fri, 15 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123774