https://www.taxtmi.com/caselaws?id=48810 Board circulars on tariff classification bind departmental authorities until withdrawn or modified, so the Revenue cannot take a contrary stand on the same product. On the facts discussed, Taspa yarn made from duty-paid polyester and nylon yarn with slub effect was treated as covered by the circulars as core-yarn based special yarn and therefore classifiable under Heading 56.06. The controlling principle applied was that administrative instructions on classification govern departmental action, and goods falling within the circular description must be assessed accordingly. en-us Mon, 22 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48810 Board circulars on tariff classification bind departmental authorities until withdrawn or modified, so the Revenue cannot take a contrary stand on the same product. On the facts discussed, Taspa yarn made from duty-paid polyester and nylon yarn with slub effect was treated as covered by the circulars as core-yarn based special yarn and therefore classifiable under Heading 56.06. The controlling principle applied was that administrative instructions on classification govern departmental action, and goods falling within the circular description must be assessed accordingly. Case-Laws Central Excise Mon, 22 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48810