https://www.taxtmi.com/caselaws?id=73513 Plastic torches were treated as classifiable under Tariff Item 68 of the Central Excise Tariff, not under Tariff Item 15A(2), so central excise duty applied to goods cleared after the tariff amendment. The exemption under Notification No. 68/71-C.E. was not available because the relevant protection had to exist at the stage of clearance, and the goods were not exempt from duty at the time of manufacture. The fact that the torches were manufactured before 1.3.1982 did not prevent duty from attaching when they were subsequently cleared, and the duty demand was upheld. en-us Mon, 08 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 15:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73513 Plastic torches were treated as classifiable under Tariff Item 68 of the Central Excise Tariff, not under Tariff Item 15A(2), so central excise duty applied to goods cleared after the tariff amendment. The exemption under Notification No. 68/71-C.E. was not available because the relevant protection had to exist at the stage of clearance, and the goods were not exempt from duty at the time of manufacture. The fact that the torches were manufactured before 1.3.1982 did not prevent duty from attaching when they were subsequently cleared, and the duty demand was upheld. Case-Laws Central Excise Mon, 08 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73513