https://www.taxtmi.com/caselaws?id=89102 The Tribunal allowed the Revenue's appeal, ruling in favor of the Revenue in the dispute over the interpretation of Rule 49A for duty on cotton yarn and fabrics. The Tribunal held that Rule 9A, specifying the relevant date for duty rate determination, should still apply despite the use of Rule 49A. It emphasized that Rule 49A's purpose is to synchronize duty collection on yarn with fabric duty payment, not alter the duty levy stage, and that Rule 9A remains crucial in determining the duty rate date. The decision clarified the correct application of the rules in determining duty rates for cotton yarn and fabrics. en-us Wed, 01 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 14:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89102 The Tribunal allowed the Revenue's appeal, ruling in favor of the Revenue in the dispute over the interpretation of Rule 49A for duty on cotton yarn and fabrics. The Tribunal held that Rule 9A, specifying the relevant date for duty rate determination, should still apply despite the use of Rule 49A. It emphasized that Rule 49A's purpose is to synchronize duty collection on yarn with fabric duty payment, not alter the duty levy stage, and that Rule 9A remains crucial in determining the duty rate date. The decision clarified the correct application of the rules in determining duty rates for cotton yarn and fabrics. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89102