https://www.taxtmi.com/caselaws?id=195893 A Board circular clarifying the classification of Micro/Mini SD cards was treated as clarificatory and beneficial, so it operated retrospectively rather than only prospectively. On that basis, the classification dispute had to be reconsidered afresh in light of the circular, with the parties afforded hearing and further evidence as admissible in law. The impugned order was set aside and the matter remanded for de novo decision on merits under the circular. en-us Mon, 02 Jan 2017 00:00:00 +0530 Mon, 13 Nov 2017 21:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195893 A Board circular clarifying the classification of Micro/Mini SD cards was treated as clarificatory and beneficial, so it operated retrospectively rather than only prospectively. On that basis, the classification dispute had to be reconsidered afresh in light of the circular, with the parties afforded hearing and further evidence as admissible in law. The impugned order was set aside and the matter remanded for de novo decision on merits under the circular. Case-Laws Customs Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195893