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Section 37B: Instructions to Central Excise Officers.

The Central Excise Act, 1944Central Act · Act 1 of 1944

[37B. Instructions to Central Excise Officers.--The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on [such goods or for the implementation of any other provision of this Act], issue such orders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board:

Provided that no such orders, instructions or directions shall be issued--

(a) so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner; or

(b) so as to interfere with the discretion of the [Principal Commissioner of Central Excise or Commissioner of Central Excise (Appeals) in the exercise of his appellate functions.

Where this provision sits

ActThe Central Excise Act, 1944
Section37B
Marginal noteInstructions to Central Excise Officers.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it6

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 79 of 1985. . Sections 37B & 37C ins. by Act 79 of 1985, s. 7 (w.e.f. 27-12-1985).
  • substituted, Act 28 of 2016. . Subs. by Act 28 of 2016, s. 144, for "such goods" (w.e.f. 14-5-2016).
  • substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".

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