https://www.taxtmi.com/caselaws?id=42840 The challenge to the vires of Section 37B of the Central Excises and Salt Act, 1944 and the order dated 23-2-1989 passed by the Collector, Central Excise (Appeals) was successful. The court emphasized the binding nature of Trade Notices issued under Section 37B for achieving uniformity in the classification of goods. The Collector of Central Excise (Appeals) was directed to reconsider the appeal, giving due regard to the Trade Notice and ensuring consistency in classification. The petition was granted, the Collector's order was quashed, and a fresh decision was mandated in line with the Trade Notice and legal requirements. en-us Fri, 05 May 1989 00:00:00 +0530 Mon, 14 Jun 2010 16:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42840 The challenge to the vires of Section 37B of the Central Excises and Salt Act, 1944 and the order dated 23-2-1989 passed by the Collector, Central Excise (Appeals) was successful. The court emphasized the binding nature of Trade Notices issued under Section 37B for achieving uniformity in the classification of goods. The Collector of Central Excise (Appeals) was directed to reconsider the appeal, giving due regard to the Trade Notice and ensuring consistency in classification. The petition was granted, the Collector's order was quashed, and a fresh decision was mandated in line with the Trade Notice and legal requirements. Case-Laws Central Excise Fri, 05 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42840