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Clarification regarding binding nature of circular and instructions

Circular No. 1006/13/2015-CX dated the 21th September,2015  F.No.96/90/2015-CX.1 Government of India Ministry of Finance, Dept. of Revenue Central Board of Excise and Customs New Delhi ********* dated the 21.09.2015   To  Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All),  Principal Commissioner of Central Excise, Service Tax and Customs (holding charge…