https://www.taxtmi.com/caselaws?id=170320 The Government upheld the Commissioner (Appeals)' order, classifying the goods under Heading 7326 as handicrafts and rejecting the department's revision application. The judgments emphasized the importance of adhering to procedural requirements, the binding nature of C.B.E. & C. circulars, and the need for fair and transparent adjudication processes. The procedural lapses by the department, particularly in rejecting the EPCH certificates without following the mandated procedures, were critical factors in the final decision. en-us Thu, 30 May 2013 00:00:00 +0530 Fri, 22 May 2015 13:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170320 The Government upheld the Commissioner (Appeals)' order, classifying the goods under Heading 7326 as handicrafts and rejecting the department's revision application. The judgments emphasized the importance of adhering to procedural requirements, the binding nature of C.B.E. & C. circulars, and the need for fair and transparent adjudication processes. The procedural lapses by the department, particularly in rejecting the EPCH certificates without following the mandated procedures, were critical factors in the final decision. Case-Laws Customs Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170320