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<h1>Appellate Tribunal Rules Enhanced Duty Payable on Budget Day Clearance</h1> The Appellate Tribunal CEGAT, New Delhi held that the enhanced rate of duty is payable on budget day clearance between 1700 hours and 2400 hours. The ... Demand - Budget day removal of goods The Appellate Tribunal CEGAT, New Delhi ruled that the enhanced rate of duty is payable on budget day clearance between 1700 hours and 2400 hours. The Tribunal held that the notice issued for payment of differential duty at the enhanced rate was sufficient, setting aside the previous decision and allowing the appeal.
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