https://www.taxtmi.com/highlights?id=50603 Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is of no avail as such Circular has no force of law and cannot be said to be binding on the Court. en-us Sat, 07 Dec 2019 12:02:43 +0530 Sat, 07 Dec 2019 12:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50603 Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is of no avail as such Circular has no force of law and cannot be said to be binding on the Court. Highlights Central Excise Sat, 07 Dec 2019 12:02:43 +0530 https://www.taxtmi.com/highlights?id=50603