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    <title>1999 (3) TMI 95 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>The Court held that the circular issued by the Board attempting to override the Tribunal&#039;s classification of Di-calcium phosphate under Chapter 23 as animal feed grade was invalid. The Court emphasized that the Board cannot issue directions contrary to Tribunal decisions and that such disagreements should be addressed through proper legal channels. The Tribunal&#039;s classification was upheld, and the circular was set aside, ruling in favor of the petitioner and declaring it null and void.</description>
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    <pubDate>Wed, 17 Mar 1999 00:00:00 +0530</pubDate>
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      <title>1999 (3) TMI 95 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=45384</link>
      <description>The Court held that the circular issued by the Board attempting to override the Tribunal&#039;s classification of Di-calcium phosphate under Chapter 23 as animal feed grade was invalid. The Court emphasized that the Board cannot issue directions contrary to Tribunal decisions and that such disagreements should be addressed through proper legal channels. The Tribunal&#039;s classification was upheld, and the circular was set aside, ruling in favor of the petitioner and declaring it null and void.</description>
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      <pubDate>Wed, 17 Mar 1999 00:00:00 +0530</pubDate>
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