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of <h1>Tribunal Decision Upheld: Board Circular Invalid</h1> <h3>RAYMON GLUES & CHEMICALS Versus UNION OF INDIA</h3> RAYMON GLUES & CHEMICALS Versus UNION OF INDIA - 2000 (117) E.L.T. 29 (Guj.) Issues involved: Classification of Di-calcium phosphate under Central Excise Tariff Act, validity of circular issued by Central Board of Excise and Customs nullifying Tribunal's decision.Judgment Summary:1. The petitioner, engaged in manufacturing Di-calcium phosphate, challenged the classification by the respondent under Chapter 28 of the Central Excise Tariff Act, contrary to the Tribunal's classification under Chapter 23. The petitioner objected to the circular issued by the Board attempting to override the Tribunal's decision, alleging indirect legislation. The Tribunal consistently classified the product under Heading 23.02 as animal feed grade, supported by previous decisions and legal provisions.2. The petitioner argued that the circular should be quashed as it contradicts the Tribunal's final decision, upheld by the Apex Court. The Commissioner (Appeals) and CEGAT confirmed the classification under Heading 23.02, emphasizing the product's use as animal feed. Previous rulings and legal precedents were cited to support this classification.3. The Court considered whether the Board could issue a circular to nullify the Tribunal's decision. Referring to Section 37B of the Act, the Court highlighted that the Board cannot issue directions contrary to Tribunal decisions. The Board's disagreement with the Tribunal's views should be addressed through proper legal channels, not by issuing circulars that undermine Tribunal decisions.4. The Court referenced a previous case to emphasize that the Board's circular cannot render the Tribunal's decision ineffective. Section 37B empowers the Board to ensure uniformity in classification but does not authorize actions that negate Tribunal decisions. The Court concluded that the circular in question was invalid and set it aside, upholding the Tribunal's classification under Heading 23.02 for Di-calcium phosphate as animal feed grade.5. The respondent's argument that the Tribunal's findings needed further examination was rejected, as the Tribunal had already made clear determinations in multiple decisions regarding the classification under Heading 23.02. The Court affirmed the Tribunal's consistent classification and ruled in favor of the petitioner, quashing the impugned circular and declaring it null and void.
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