https://www.taxtmi.com/caselaws?id=47848 The High Court ruled in favor of the petitioner, quashing the order-in-appeal and restoring the original classification of Domestic Flour Mills, known as "Gharghanti," under Heading No. 84.37 of the Tariff. The Court held that revenue authorities are bound by CBEC Circulars, even if they conflict with previous court decisions, and emphasized the application of the Circular in force at the time of adjudication. This decision resolved the classification issue and established the binding nature of CBEC Circulars in such matters. en-us Mon, 21 Mar 2005 00:00:00 +0530 Sat, 31 Jul 2010 12:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47848 The High Court ruled in favor of the petitioner, quashing the order-in-appeal and restoring the original classification of Domestic Flour Mills, known as "Gharghanti," under Heading No. 84.37 of the Tariff. The Court held that revenue authorities are bound by CBEC Circulars, even if they conflict with previous court decisions, and emphasized the application of the Circular in force at the time of adjudication. This decision resolved the classification issue and established the binding nature of CBEC Circulars in such matters. Case-Laws Central Excise Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47848