https://www.taxtmi.com/caselaws?id=172299 Domestic Flour Mill classification was determined by applying the Board circular that clarified the goods fell under Heading 84.37. The circular was treated as binding on revenue authorities and could not be disregarded merely because it was issued after the relevant period; it remained a relevant aid to correct tariff classification. On that basis, the Domestic Flour Mill was classified under Heading 84.37 rather than Heading 85.09, and the revenue's appeal was rejected. en-us Wed, 24 Aug 2005 00:00:00 +0530 Tue, 18 Aug 2015 17:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172299 Domestic Flour Mill classification was determined by applying the Board circular that clarified the goods fell under Heading 84.37. The circular was treated as binding on revenue authorities and could not be disregarded merely because it was issued after the relevant period; it remained a relevant aid to correct tariff classification. On that basis, the Domestic Flour Mill was classified under Heading 84.37 rather than Heading 85.09, and the revenue's appeal was rejected. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172299