https://www.taxtmi.com/caselaws?id=87457 Reel cores were treated as falling within Tariff Heading 4822.00, so the stated duty rate applied for the relevant period despite a later exemption notification. The demand was also treated as timely because the returns were due on prescribed monthly dates and the demand was raised within the permissible limitation period. On provisional collection of taxes, the declared tariff rate introduced through the Finance Bill was treated as operative on introduction and as continuing into the enacted Finance Act, so an intervening exemption notification did not displace the duty liability and Section 5 relief was unavailable. en-us Thu, 20 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87457 Reel cores were treated as falling within Tariff Heading 4822.00, so the stated duty rate applied for the relevant period despite a later exemption notification. The demand was also treated as timely because the returns were due on prescribed monthly dates and the demand was raised within the permissible limitation period. On provisional collection of taxes, the declared tariff rate introduced through the Finance Bill was treated as operative on introduction and as continuing into the enacted Finance Act, so an intervening exemption notification did not displace the duty liability and Section 5 relief was unavailable. Case-Laws Central Excise Thu, 20 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87457