https://www.taxtmi.com/caselaws?id=53085 Call charge indicators such as STD/PCO monitors were held classifiable under Heading 90.29 for the relevant period because the Board circular dated 24-1-94 governed classification at that time. The later circular dated 5-4-99, which adopted Heading 84.70, did not apply retrospectively to the disputed period. The Tribunal also noted that departmental authorities were bound by the Board circular and that the earlier decision relied on by the assessee supported Heading 90.29 classification. On that basis, the impugned order was found unsustainable. en-us Mon, 13 Sep 2004 00:00:00 +0530 Sat, 09 Oct 2010 15:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53085 Call charge indicators such as STD/PCO monitors were held classifiable under Heading 90.29 for the relevant period because the Board circular dated 24-1-94 governed classification at that time. The later circular dated 5-4-99, which adopted Heading 84.70, did not apply retrospectively to the disputed period. The Tribunal also noted that departmental authorities were bound by the Board circular and that the earlier decision relied on by the assessee supported Heading 90.29 classification. On that basis, the impugned order was found unsustainable. Case-Laws Central Excise Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53085