https://www.taxtmi.com/caselaws?id=1171 Uniformity in classification of excisable goods can be directed only by the Board under its statutory power, and that power is exclusive unless validly delegated. A Collector's trade notice cannot assume that function, because classification remains part of the quasi-judicial assessment process and cannot be controlled by a notice not traceable to a lawful Board instruction. Rule 233 on supplemental matters cannot be expanded to authorise substantive classification guidance. The practical effect is that a Collector-issued trade notice has no legal force to bind the Department or assessing officers in classification matters, and any classification order resting on such notice lacks support. en-us Mon, 07 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1171 Uniformity in classification of excisable goods can be directed only by the Board under its statutory power, and that power is exclusive unless validly delegated. A Collector's trade notice cannot assume that function, because classification remains part of the quasi-judicial assessment process and cannot be controlled by a notice not traceable to a lawful Board instruction. Rule 233 on supplemental matters cannot be expanded to authorise substantive classification guidance. The practical effect is that a Collector-issued trade notice has no legal force to bind the Department or assessing officers in classification matters, and any classification order resting on such notice lacks support. Case-Laws Central Excise Mon, 07 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1171