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<h1>Notification on Duty Rates: Effective Upon Gazette Publication. Relief Claim Dismissed.</h1> The High Court held that a new exemption Notification on duty rates for cigarettes took effect upon publication in the Official Gazette, regardless of ... Rate of Duty (Central Excise) The High Court judgment concluded that a fresh exemption Notification altering duty rates for cigarette manufacturers was effective upon publication in the Official Gazette, even if not immediately available to the public. The petitioners' claim for relief was denied, and the petition was dismissed with costs. (Case: 1994 (10) TMI 75 - HIGH COURT OF JUDICATURE AT BOMBAY)
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