https://www.taxtmi.com/caselaws?id=45222 The SC held the Board's Circulars under s.37B are binding on the Department, which cannot challenge their correctness; the appellant's products were to be classified under Chapter 49 pursuant to Circulars dated 23-7-1986 and 7-8-1987 until the Board's changed view effective 16-1-1989. Consequently the show-cause notices and demands issued earlier were invalid. The appeals were allowed, the Tribunal's orders set aside, and the appellant's liability on those demands discharged. en-us Tue, 24 Aug 1999 00:00:00 +0530 Wed, 08 Oct 2025 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45222 The SC held the Board's Circulars under s.37B are binding on the Department, which cannot challenge their correctness; the appellant's products were to be classified under Chapter 49 pursuant to Circulars dated 23-7-1986 and 7-8-1987 until the Board's changed view effective 16-1-1989. Consequently the show-cause notices and demands issued earlier were invalid. The appeals were allowed, the Tribunal's orders set aside, and the appellant's liability on those demands discharged. Case-Laws Central Excise Tue, 24 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45222