https://www.taxtmi.com/caselaws?id=45339 The dominant issue was whether Customs could deny exemption under a notification for imported refractory blocks of special shape by disregarding an issued trade notice clarifying eligibility. Applying settled law that departmental authorities are bound by their own trade notices and cannot take a contrary stand, the SC held that a trade notice cannot be ignored on the plea that it enlarges the notification's scope; if erroneous, it must be withdrawn or amended, which was not done. Consequently, the Revenue was precluded from disputing the exemption, the appeal was allowed, and the impugned order was set aside. en-us Thu, 28 Oct 1999 00:00:00 +0530 Thu, 01 Jan 2026 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45339 The dominant issue was whether Customs could deny exemption under a notification for imported refractory blocks of special shape by disregarding an issued trade notice clarifying eligibility. Applying settled law that departmental authorities are bound by their own trade notices and cannot take a contrary stand, the SC held that a trade notice cannot be ignored on the plea that it enlarges the notification's scope; if erroneous, it must be withdrawn or amended, which was not done. Consequently, the Revenue was precluded from disputing the exemption, the appeal was allowed, and the impugned order was set aside. Case-Laws Customs Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45339