Section 37B order should be circulated. Secondly demand arising from the change in classification should not be enforced for the past period in view of the decision of Supreme Court in Cotspun Ltd. space 1998(99)ELT 24

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..... lar No. 410/43/98-CX dated 30.7.98 regarding - Finalization of pending assessments I am directed to invite reference to Board's Circular No. 410/43/98-CX dated 30.7.98 regarding finalization of pending assessments on the basis of orders issued by Central Board of Excise and Customs under Section 37B. It was clarified that an order issued under Section 37B has only prospective effect from the date .....

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..... of Publicity Public Relations, (Customs Central Excise) New Delhi. Unless otherwise provided, every such order issued under Section 37B shall come into force on the date of its issue. The Commissioners of Central Excise, may simply circulate the 37B Order for the information of trade and all other persons employed in the execution of the Act. 4. Para-3 of the Circular dated 30.7.97 may be tr .....

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