Reference on matters involving interpretation of statutory provisions or the policy provisions or the scope of notification to the Board

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.... January, 2005 F. No. 305/150/2004-FTT Government of India Ministry of Finance & Company Affairs Department of Revenue (Central Board of Excise and Customs) Subject:  Reference on matters involving interpretation of statutory provisions or the policy provisions or the scope of notification to the Board. 1. I am directed to refer the Circular No.122/95-Cus dated 28.11....

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....ent of law. 3. Therefore, it has been decided that only cases involving divergence of practice or change in the practice or existing system of assessment shall be referred to the Board Demi-officially by the Chief Commissioner  / Director General only. The reference to the Board should accompany details of the issue, view of the Chief Commissioner/Director General and copies of releva....