| Date: |
22-09-1995
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| Notification No: |
Customs Circular No 103/1995
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Instructions regarding reference to the Board on interpretation issues
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Instructions regarding reference to the Board on interpretation issues
Circular No. 103dated 22nd
September 1995
It has been
observed that references on issues relating to interpretation of law,
classification or procedure are being made to the Board without endorsing the
copies to other Commissioners. This results in delay in examination of the issue
in the Board as the Board has to consult other Commissioners of Customs in this
regard. I am therefore directed so say that whenever issues of general nature,
interpretation of law, classification procedures are involved, decides referring
the matter to the Board, copies of the same may also be endorsed to the other
Commissioners of Customs for communicating their views on the subject.
Commissioners of
Central Excise having ICD/ CFS/ ACC, are also requested to endorse copies of
their references to other Commissioners of Customs while making reference to the
Board on the subjects mentioned above.
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