Classification of block board under excise tariff clarified; departments must align pending cases with the Supreme Court judgment. The circular transmits the Supreme Court judgment on classification of Block Board under the Central Excise Tariff Act, 1985 and directs Commissionerates to take necessary action and have similar matters pending before CEGAT and High Court decided in the light of that judgment.
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Classification of block board under excise tariff clarified; departments must align pending cases with the Supreme Court judgment.
The circular transmits the Supreme Court judgment on classification of Block Board under the Central Excise Tariff Act, 1985 and directs Commissionerates to take necessary action and have similar matters pending before CEGAT and High Court decided in the light of that judgment.
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