<h1>Supreme Court of India Clarifies: Central Board Circulars Can't Override Statutory Provisions or Court Rulings.</h1> The Supreme Court of India has clarified the authority of circulars issued by the Central Board of Excise and Customs in relation to statutory provisions and court rulings. In the Dhiren Chemical Industries case, it was initially suggested that Board circulars could bind the Revenue. However, subsequent rulings, including Kalyani Packaging Industries and Ratan Melting Wire Industries, established that Board circulars cannot override Supreme Court decisions. The Court affirmed that departments can challenge circulars if they conflict with statutory provisions or court rulings, while assessees may challenge the department's disregard of such circulars. Ultimately, the courts are responsible for resolving these disputes.