https://www.taxtmi.com/caselaws?id=80509 The Tribunal ruled in favor of the appellants in a case concerning the classification and duty liability of HDPE Jerrycans. It held that the appellants were entitled to duty exemption under Notification No. 149/82 from 22-4-1982 onwards, rejecting the lower authorities' decision. The Tribunal emphasized that the effective date of the exemption notification determined duty liability, not the passing of the Finance Act. Precedents established that duty changes took effect upon enactment, not immediately upon proposal. Consequently, the appeal was allowed, granting the appellants the right to claim a refund for duty paid beyond 22-4-1982. en-us Tue, 13 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80509 The Tribunal ruled in favor of the appellants in a case concerning the classification and duty liability of HDPE Jerrycans. It held that the appellants were entitled to duty exemption under Notification No. 149/82 from 22-4-1982 onwards, rejecting the lower authorities' decision. The Tribunal emphasized that the effective date of the exemption notification determined duty liability, not the passing of the Finance Act. Precedents established that duty changes took effect upon enactment, not immediately upon proposal. Consequently, the appeal was allowed, granting the appellants the right to claim a refund for duty paid beyond 22-4-1982. Case-Laws Central Excise Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80509