https://www.taxtmi.com/caselaws?id=80687 The Tribunal upheld the Collector's decision regarding the assessment of duty rate on furnace oil under Tariff Heading 2710.50. The dispute centered on the interpretation of Notifications No. 157/76-Cus. and No. 295/87-Cus., with the Revenue contending that the concessionary rate was not retrospective. The Tribunal found the amendment to be clarificatory, applying from the original notification date. Consequently, the appeal was dismissed, affirming the Collector's interpretation and rejecting the Revenue's arguments. en-us Thu, 21 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80687 The Tribunal upheld the Collector's decision regarding the assessment of duty rate on furnace oil under Tariff Heading 2710.50. The dispute centered on the interpretation of Notifications No. 157/76-Cus. and No. 295/87-Cus., with the Revenue contending that the concessionary rate was not retrospective. The Tribunal found the amendment to be clarificatory, applying from the original notification date. Consequently, the appeal was dismissed, affirming the Collector's interpretation and rejecting the Revenue's arguments. Case-Laws Customs Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80687