CBEC has issued a circular on 21-09-2015, directing field officers not to follow the CBEC circulars contrary to the judgement of supreme court. The Board has quoted Supreme Court Judgement in Rattan Meltings which says that circular only represent department's understanding of the law, while power to declare the law is vested with Supreme Court only under Article 141. Board has also urged to start the process of referring such circulars to Board so that they may be declared non est. The board may suo moto also take such action.