Collector Of Central Excise,Guntur vs Andhra Sugar Ltd on 26 October, 1988
and in Collector of Central Excise v. Andhra Sugar - 1988 (38) E.L.T. 564 (S.C). In the first case, the Apex Court dealt with departmental clarification which interpreted the scope of different Tariff items and issued opinions regarding classification of specific items. It was held that such circular issued by Board will be binding on the Departmental Authorities. In the 2nd case, the Apex Court held that meaning ascribed by the authority issuing a notification is a good guide of a contemporaneous exposition of the position of Law. In the instant case, the clarification issued by TRU was neither in regard to scope of Tariff item nor in regard to meaning of any expression contained in the notification.