The Central Board of Indirect Taxes & Customs through circular dated 17th August, 2021 has issued clarification regarding the exclusive power of CBIC to issue directions for the sake of uniformity in classification of goods or with respect to levy of duty. It is provided that Directorates/Commissionerates/Audit shall no longer issue any Circulars/Reports/Alerts etc. which are in the nature of interpretation/clarification/prescription for the sake of uniformity in classification of goods or with respect to levy of duty thereon, on matters covered under section 151A of the Customs Act, 1962.
Clarifications on all such matters should only be issued by the CBIC Alone.
