G. T. NANAVATI, J. ( 1 ) THE petitioners have filed this petition challenging the vires of Sec. 37b of the Central Excises and Salt Act 1944 and for quashing the order dated 23-2-1989 passed by the Collector Central Excise (Appeals ). ( 2 ) THE learned Advocate for the petitioners states that the peti- tioners are not now challenging the vires of Sec. 37b and are confining- their challenge to the order dated 23-2-1989 only. He submitted that the order dated 23-2-1989 passed by the Collector (Appeals) deserves to be set aside on the ground that he has disregarded the Trade Notice issued under Sec. 37b of the Act though the same was binding on him so far as the classification of the goods is concerned. For appreciating the submission it will be necessary to refer to Sec. 37b the relevant part of which is set out below:37 B. The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act 1963 may if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods issue such orders instructions and directions to the Central Excise Officers as it may deem fit and such Officers and all other persons employed in the execution of this Act shall observe and follow such orders instructions and directions of the said Board: provided that no such orders instructions or directions shall be issued: (a) So as to require any Central Excise Officer to make a Particular assessment or to dispose of a particular case in a particular manner; or (b) So as to interfere with the discretion of the Collector of Central Excise (Appeals) in the exercise of his appellate functions. A bare reading of the Section makes it clear that so far as classifica- tion of goods is concerned the Central Board of Excise and Customs has been given power to issue orders instructions or directions for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods. A bare reading of the Section makes it clear that so far as classifica- tion of goods is concerned the Central Board of Excise and Customs has been given power to issue orders instructions or directions for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods. Though the Central Board of Excise and Customs cannot pass orders or give instructions or directions to any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner or to interfere with the discretion of the Collector of Central Excise (Appeals) in the exercise of his appellate functions it becomes obvious that if any order is passed or instructions or directions are given with respect to classification of excisable goods with a view to achieving uniformity then such orders or instructions or direction must be regarded as binding on the Central Excise Officers for that purpose only. Though such orders or instructions or directions may not be binding on the Collector of Central Excise (Appeals) while he is exercising his appellate functions it would not be proper for him to overlook such orders or instructions or directions. Looking to the object for which the Section was enacted and the purpose for which the orders or instructions or directions are given by the Central Board of Excise and Customs under Sec. 37b it will have to be held that if the goods are to be classified according to such orders. or instructions or directions in a particular manner then the Central Excise Officers will have to classify those goods accordingly. In order to achieve the object of uniformity and to avoid discrimination even the Collector of Central Excise (Appeals) should consider such orders or instructions or directions and unless such orders or instructions or directions appear to be contrary to law the Collector of Central Excise (Appeals) should exercise his discretion while exercising appellate functions consis- tently with such orders or instructions or directions. As that has not been done in this case the order passed by the Collector of Central Excise (Appeals) will have to be quashed and set aside. ( 3 ) IN the result this petition is allowed. As that has not been done in this case the order passed by the Collector of Central Excise (Appeals) will have to be quashed and set aside. ( 3 ) IN the result this petition is allowed. The order passed by the Collector of Central Excise (Appeals) on 23/02/1989 is quashed tad set aside and he is directed to decide the appeal afresh consistently with the Trade Notice and in accordance with law. Rule is made absolute accordingly with no order as to costs. .