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<h1>Excise Board Directives Ensure Consistent Classification and Levy; Cannot Influence Commissioner's Appellate Discretion Under Central Boards of Revenue Act, 1963.</h1> The Central Board of Excise and Customs, established under the Central Boards of Revenue Act, 1963, is empowered to issue orders, instructions, and directions to Central Excise Officers to ensure uniformity in the classification of excisable goods and the levy of excise duties. These directives must be followed by all officers and personnel involved in executing the Act. However, such orders cannot compel officers to make specific assessments or interfere with the discretion of the Commissioner of Central Excise (Appeals) in their appellate functions.