https://www.taxtmi.com/caselaws?id=46844 The HC declared Circular No. 433/66/98-CX.6 ultra vires, quashing it for violating Section 37B of the Central Excise Act and constitutional Articles 14, 19, and 265. The circular's attempt to reclassify fusible interlining cloth under Chapter Heading 59.03 was deemed illegal, as it exceeded the Board's authority and contravened statutory provisions. The writ petition was allowed, and no costs were awarded. en-us Tue, 30 Sep 2003 00:00:00 +0530 Sat, 06 Jul 2024 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46844 The HC declared Circular No. 433/66/98-CX.6 ultra vires, quashing it for violating Section 37B of the Central Excise Act and constitutional Articles 14, 19, and 265. The circular's attempt to reclassify fusible interlining cloth under Chapter Heading 59.03 was deemed illegal, as it exceeded the Board's authority and contravened statutory provisions. The writ petition was allowed, and no costs were awarded. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46844