https://www.taxtmi.com/caselaws?id=2202 Hand-made biris manufactured without the aid of machines were treated as classifiable under Chapter Sub-Heading 2404.31, not the residuary 2404.39. The Board's Circular No. 840/17/2006-CX clarified that such biris, including those packed with wrappers or labels, fall within 2404.31, and the circular was applied to pending matters on the basis that beneficial classification circulars operate retrospectively. The impugned orders were accordingly set aside and classification was aligned with the circular rather than the residuary entry. en-us Tue, 24 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2202 Hand-made biris manufactured without the aid of machines were treated as classifiable under Chapter Sub-Heading 2404.31, not the residuary 2404.39. The Board's Circular No. 840/17/2006-CX clarified that such biris, including those packed with wrappers or labels, fall within 2404.31, and the circular was applied to pending matters on the basis that beneficial classification circulars operate retrospectively. The impugned orders were accordingly set aside and classification was aligned with the circular rather than the residuary entry. Case-Laws Central Excise Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2202