2004 (1) TMI 175 - AT - Central Excise

Summary

The issue in the appeal was about the correct classification of STD/PCO Monitors. The appellant initially classified the goods under Tariff Heading 90.20 but later the Board classified them under Chapter 84.70. The appellant argued that they should be bound by the original Circular of the Board. The Tribunal ruled in favor of the appellant, citing the binding nature of the Board's Circular. The impugned order was set aside, and the appeal was allowed.