https://www.taxtmi.com/caselaws?id=72849 Moulded plastic articles were considered to remain classifiable under Item 15A(2) of the Central Excise Tariff for 1-3-1982 to 11-5-1982, despite the Finance Bill, 1982 and the declaration under section 3 of the Provisional Collection of Taxes Act, 1931. The Tribunal followed its earlier ruling on the same product and Finance Bill, treating the declaration as not effecting a transfer of the goods to Tariff Item 68 during the relevant period. Because Notification No. 149/82-C.E. dated 22-4-1982 applied to goods under Item 15A(2), the classification result also determined entitlement to the exemption benefit. en-us Thu, 05 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72849 Moulded plastic articles were considered to remain classifiable under Item 15A(2) of the Central Excise Tariff for 1-3-1982 to 11-5-1982, despite the Finance Bill, 1982 and the declaration under section 3 of the Provisional Collection of Taxes Act, 1931. The Tribunal followed its earlier ruling on the same product and Finance Bill, treating the declaration as not effecting a transfer of the goods to Tariff Item 68 during the relevant period. Because Notification No. 149/82-C.E. dated 22-4-1982 applied to goods under Item 15A(2), the classification result also determined entitlement to the exemption benefit. Case-Laws Central Excise Thu, 05 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72849