https://www.taxtmi.com/caselaws?id=254310 The court held that the Circular issued by the CBEC under Section 37B of the Central Excise Act, 1944, classifying coconut oil based on packing size was invalid as it exceeded jurisdiction and contradicted established judicial decisions. The classification was deemed arbitrary and in violation of Article 14 of the Constitution of India, leading to discrimination against economically disadvantaged consumers. The court declared the Circular null and void, granting the declaratory relief sought by the petitioner. en-us Tue, 29 Apr 2014 00:00:00 +0530 Tue, 12 May 2015 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254310 The court held that the Circular issued by the CBEC under Section 37B of the Central Excise Act, 1944, classifying coconut oil based on packing size was invalid as it exceeded jurisdiction and contradicted established judicial decisions. The classification was deemed arbitrary and in violation of Article 14 of the Constitution of India, leading to discrimination against economically disadvantaged consumers. The court declared the Circular null and void, granting the declaratory relief sought by the petitioner. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254310