Court : Punjab and Haryana
Reported in : 2008(125)ECC26; 2008(151)LC26(P& H); 2008(229)ELT195(P& H)
..... the issue of classification has been reexamined by the board with respect to the clarification issued under central excise tariff vide circular no. ..... of an all india taxing statute, opined as under:.secondly, in income-tax matters, which are governed by an all-india statute, when there is a decision of another high court on the interpretation of a statutory provision, it would be a wise judicial policy and practice not to take a different view (whatever one's own view may be), barring, of course, certain exceptions like where the decision is sub silentio, per incuriam, obiter dicta or based on a concession or takes a view which it is impossible ..... the relevant provisions of the customs act, 1962 namely section 24, and section xv of chapter note 8 of the customs tariff act, 1975, are extracted here-below for ready reference:section 24. ..... still further it is submitted that during 2002-2003, rails and part of rails falling under chapter heading 7302 were subject to levy of duty @ 30% and waste/scrap falling under chapter heading 7204 was subject to duty at the rate of 40%. ..... the trade notice issued by one customs house must bind all customs authorities and, if it is erroneous, it should be withdrawn or amended, which in the instance case, admittedly, has not been done.14. ..... sae head office monthly paid employees welfare trust (2004)271 income tax reports 159. 16. .....
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