https://www.taxtmi.com/caselaws?id=427380 The Tribunal set aside the Customs authority's decision on the classification of 'TV tuners,' emphasizing that reliance on circulars could create uncertainty. It ruled in favor of the appellant, allowing the appeal and dismissing the Revenue's appeal. The Tribunal underscored that circulars should not constrain appellate authorities' discretion and relied on precedent to reach its decision. en-us Tue, 16 Aug 2022 00:00:00 +0530 Thu, 08 Sep 2022 07:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427380 The Tribunal set aside the Customs authority's decision on the classification of 'TV tuners,' emphasizing that reliance on circulars could create uncertainty. It ruled in favor of the appellant, allowing the appeal and dismissing the Revenue's appeal. The Tribunal underscored that circulars should not constrain appellate authorities' discretion and relied on precedent to reach its decision. Case-Laws Customs Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427380