Directorates/Commissionerates shall not issue any circular or alert regarding clarification or interpretation of classification of goods
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- Last Updated on 19 August, 2021
Instruction No. 19/2021-Customs Dated August 17th, 2021
The Central Board of Indirect Taxes and Customs (CBIC) has observed that Directorates or Commissionerates on several occasions issued various communications in form of Circulars, Reports or Alerts which were contrary to existing circulars by Board. There is practice to share information, findings and observations detected during investigation, audit or risk analysis etc. by officials.
Now, for the purpose of uniformity in classification of goods and powers derived from Section 151A of Customs Act, the CBIC has issued circular to direct Directorates/Commissionerates that they shall not issue any circular or alert regarding clarification or interpretation of classification of goods. It is also clarified that if any opinion or observation or finding is in contract to any circular issued by CBIC then it must be brought to the notice of CBIC before issuing any Circular or alert.
Read the Full Circular Here
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