However, orders issued for the purposes of uniformity in connection with classification of services under section 37B of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, by the CBEC, continue to be valid.
Views stated in the Master circulars reflect the interpretation of the law and the current practice of the department.
These circulars are not to be treated as part of law and do not over ride the legal provisions. The relevant statutory provisions must be referred to and they will prevail.
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