Binding nature of Circular issued by the CBEC (CBIC) - The ...
Central Excise
December 7, 2019
Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is of no avail as such Circular has no force of law and cannot be said to be binding on the Court.
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