Published on: 24 December 2022 at 18:42 IST
Court: Supreme Court of India
Citation: Ranadey Micronutrients v. CCE (1996)
Honourable Supreme Court of India has held that Central Board of Excise and Customs is entrusted with the task of classifying excisable goods uniformly.
The whole objective of such circulars is to adopt a uniform practice and to inform the trade as to how a particular product will be treated for the purposes of excise duty.
It is held that an Revenue Office cannot repudiate a circular issued by the Central Board of Excise and Customs on the basis that it is inconsistent with a statutory provision.
13. Section 37-B contemplates the issuance by the Board of orders, instructions and directions to Central Excise Officers. Such orders, instructions and directions are to be issued when the Board considers it necessary or expedient to do so to achieve uniformity in classification of excisable goods and the levy of excise duty thereon.
Central Excise Officers are obliged to observe and follow these orders, instructions and directions. The orders, instructions and directions may not relate to a particular assessment or case or interfere with the appellate functions of a Collector.
Drafted By Abhijit Mishra