Deemed credit enhancement continues until expressly superseded where a later order is not stated to be a modification.

An administrative order enhancing deemed credit for steel sheets exceeding 5 mm under Heading 72.12 remained operative because it was issued as an independent order and was not expressly described as a modification of the earlier order. A later supersession order referred only to the earlier 7-4-1986 order, while the 12-6-1986 order was superseded only by the subsequent order dated 20-5-1988. On that construction, the enhanced deemed credit continued to apply until express supersession, entitling the assessee to the higher rate for the intervening period.

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Issues: Whether the order dated 12-6-1986 enhancing deemed credit for steel sheets of thickness exceeding 5 mm under Heading 72.12 was an independent order and whether it continued to operate until superseded on 20-5-1988, entitling the assessee to the enhanced deemed credit for the relevant period.

Analysis: The order dated 12-6-1986 did not state that it was issued as a modification of the earlier order dated 7-4-1986. The later supersession order dated 2-11-1987 expressly superseded only the order dated 7-4-1986. The order dated 12-6-1986 was found to have been superseded only by the order dated 20-5-1988, which in terms referred to supersession of both the 12-6-1986 order and the 2-11-1987 order. On that construction, the enhanced deemed credit remained operative during the intervening period.

Conclusion: The assessee was entitled to deemed credit at the enhanced rate for steel sheets of thickness exceeding 5 mm falling under Heading 72.12 for the period between 12-6-1986 and 20-5-1988.

Ratio Decidendi: Where a later administrative order does not expressly state that it is a modification of an earlier order, and a subsequent supersession order names only the earlier order, the later order continues to operate until it is expressly superseded.

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