Adjustment of duty credit: payment date determines entitlement to MODVAT credit after product reclassification. Adjustment of duty credit after a change in product classification under amended Rule 57E depends on the date the additional duty is paid; if classification was changed per Board instructions and the additional duty payment was made on or after 1-3-1987, adjustment in the Modvat users' account should be permitted even where the classification change occurred earlier.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjustment of duty credit: payment date determines entitlement to MODVAT credit after product reclassification.
Adjustment of duty credit after a change in product classification under amended Rule 57E depends on the date the additional duty is paid; if classification was changed per Board instructions and the additional duty payment was made on or after 1-3-1987, adjustment in the Modvat users' account should be permitted even where the classification change occurred earlier.
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