Tariff advice can trigger differential duty from its own date, not merely from later communication to the assessee.

Where a tariff advice determines classification, differential duty may be sustained from the date of that advice itself rather than only from the date of communication to the assessee. Applying binding precedent, the Court held that the Department was entitled to raise the demand from 16-11-1981 and found no basis to restrict it to the later communication date. The appeal succeeded and the order of the Collector (Appeals) was restored.

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Issues: Whether, on the facts, the demand for differential duty could be raised from the date of the tariff advice or only from the date on which it was communicated to the assessee.

Analysis: The product had earlier been assessed under one tariff entry, was later assessed under another, and the Department raised the differential demand from the date of the tariff advice. The question was concluded by an earlier decision of the Court holding that the demand was maintainable from the date of the tariff advice. Applying that binding view, the Court found no basis to confine the demand to the later date of communication.

Conclusion: The demand from 16-11-1981 was upheld and the issue was decided in favour of the Revenue and against the assessee.

Final Conclusion: The appeal succeeded and the order of the Collector (Appeals) was restored.

Ratio Decidendi: Where a tariff advice determines classification, the demand for differential duty may be sustained from the date of the advice itself in accordance with the binding precedent applied by the Court.

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