Collector Of Customs, Bombay vs Business Forms Ltd. Thr. O.L. on 15 January, 2002
3. On the other hand, Ld.D.R Shri K. Veerabhadra Reddy submitted that the Supreme Court in the case of CC Bombay Vs Business Forms Ltd. 2002 (142) ELT 18 (SC) has laid down that Explanatory Notes to HSN is not only of persuasive value but entitles to the greater consideration in classifying the goods under Central Excise & Customs Tariff.