Dept. Circulars cannot be given primacy over the Supreme Court decisions

In a recent case decided by the Supreme Court, it was held that the circulars and instructions issued by the Central Board of Excise and Customs are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate for the Court to direct that the circular should be given effect to and not the view expressed in a decision of this Court or the High Court.
So far as the clarifications/circulars issued by the Central Government and of the State Government are concerned they represent merely their understanding of the statutory provisions. They are not binding upon the Court. It is not for the Executives but for the Court to declare what the particular provision of statute says. Looked at from another angle, a circular which is contrary to the statutory provisions has really no existence in law.