https://www.taxtmi.com/caselaws?id=46639 Section 37B directions could not override a classification already settled by the Tribunal for Di-Calcium Phosphate animal feed grade under Heading 23.02 and sub-heading 2302.00. The departmental instruction, to the extent it conflicted with that settled classification, was without authority. On that basis, the assessee was entitled to the relief sought, including liberty to claim refund of amounts collected without authority of law. The prior challenge to the Board's direction had also been rejected, and the Supreme Court had dismissed the matter summarily, reinforcing the settled classification position. en-us Mon, 23 Aug 1999 00:00:00 +0530 Fri, 23 Jul 2010 11:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46639 Section 37B directions could not override a classification already settled by the Tribunal for Di-Calcium Phosphate animal feed grade under Heading 23.02 and sub-heading 2302.00. The departmental instruction, to the extent it conflicted with that settled classification, was without authority. On that basis, the assessee was entitled to the relief sought, including liberty to claim refund of amounts collected without authority of law. The prior challenge to the Board's direction had also been rejected, and the Supreme Court had dismissed the matter summarily, reinforcing the settled classification position. Case-Laws Central Excise Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46639