https://www.taxtmi.com/caselaws?id=72218 Budget changes under the Provisional Collection of Taxes Act take immediate effect only for imposition or increase of duty; exemption notifications that refer to an existing tariff item continue to operate by reference to the pre-enactment item until the budget changes are enacted. On that basis, wheels falling under item 34A were treated as covered by Notification No. 75/79-CE for 1-3-1979 to 9-5-1979, subject to the prescribed conditions. A later exemption under Notification No. 167/79-CE, as amended, was also treated as applicable in principle to the wheels, but only if the intended use and procedural conditions were satisfied, requiring factual verification. en-us Thu, 20 Mar 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72218 Budget changes under the Provisional Collection of Taxes Act take immediate effect only for imposition or increase of duty; exemption notifications that refer to an existing tariff item continue to operate by reference to the pre-enactment item until the budget changes are enacted. On that basis, wheels falling under item 34A were treated as covered by Notification No. 75/79-CE for 1-3-1979 to 9-5-1979, subject to the prescribed conditions. A later exemption under Notification No. 167/79-CE, as amended, was also treated as applicable in principle to the wheels, but only if the intended use and procedural conditions were satisfied, requiring factual verification. Case-Laws Central Excise Thu, 20 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72218