https://www.taxtmi.com/caselaws?id=72912 A declaration under Section 3 of the Provisional Collection of Taxes Act, 1931 takes immediate effect only where the Bill imposes or increases customs or excise duty. Where the Finance Bill, 1982 merely changed the tariff description of non-specified plastic articles such as radio cabinets and knobs, without imposing a new duty or increasing the 50% ad valorem rate under Item 15A(2), the change did not operate immediately on introduction of the Bill. The goods therefore remained classifiable under Item 15A(2) until enactment of the Finance Bill, 1982, and the duty demand for the relevant period was upheld. en-us Thu, 29 Aug 1985 00:00:00 +0530 Wed, 25 May 2011 17:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72912 A declaration under Section 3 of the Provisional Collection of Taxes Act, 1931 takes immediate effect only where the Bill imposes or increases customs or excise duty. Where the Finance Bill, 1982 merely changed the tariff description of non-specified plastic articles such as radio cabinets and knobs, without imposing a new duty or increasing the 50% ad valorem rate under Item 15A(2), the change did not operate immediately on introduction of the Bill. The goods therefore remained classifiable under Item 15A(2) until enactment of the Finance Bill, 1982, and the duty demand for the relevant period was upheld. Case-Laws Central Excise Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72912