https://www.taxtmi.com/caselaws?id=338398 Binding Board circulars controlled the classification dispute because the circular dated 25 September 1986 classified stators and rotors under heading 8503.00 and remained operative when the show cause notices were issued. The Revenue could not ignore that circular and adopt a contrary classification for the earlier period. The later circular dated 13 December 1989 expressly made the change prospective, so it could not support a retrospective demand. The show cause notices and the consequential demand were therefore quashed as unsustainable. en-us Mon, 23 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338398 Binding Board circulars controlled the classification dispute because the circular dated 25 September 1986 classified stators and rotors under heading 8503.00 and remained operative when the show cause notices were issued. The Revenue could not ignore that circular and adopt a contrary classification for the earlier period. The later circular dated 13 December 1989 expressly made the change prospective, so it could not support a retrospective demand. The show cause notices and the consequential demand were therefore quashed as unsustainable. Case-Laws Central Excise Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338398