Section 37-B/Order No. 8/92

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..... and tapes having width not exceeding 5mm and sacks made therefrom. Such products have been classifed either under Chapter 39 or 54 or 63 of the Central Excise Tariff Act, 1985, (henceforth referred to as Tariff). This has given rise to number of disputes on correct classification. 2. In one of such disputes, the High Court of Madhya Pradesh in the case of M/s. Raj Packwell Ltd., Indore v. Union .....

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..... id decision of Madhya Pradesh High Court in the case of M/s. Raj Packwell Ltd. v. Union of India as referred to supra, it would be expedient in the interest of administration of a taxing statute to bring out uniformity in the assessment practice. 4. Now, therefore, in exercise of the powers conferred under Section 37-B of the Central Excises and Salt Act, 1944 (1 of 1944) (henceforth referred to .....

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