https://www.taxtmi.com/caselaws?id=89271 Zinc ingots manufactured from galvanised zinc ash remained eligible for exemption under Notification No. 104/88 during the period between the Finance Bill's presentation and the Finance Act's enactment. Under the Provisional Collection of Taxes Act, 1931, the tariff reclassification did not apply until the Finance Act came into force; zinc ash therefore continued to fall under Chapter 79, preserving the relevance of prior duty payment and classification for exemption. Fully exempt zinc ingot clearances were also excluded from aggregate-clearance calculations under Notification No. 175/86, because that notification excluded goods fully exempt under other notifications not linked to clearance value or quantity. en-us Tue, 09 Jun 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89271 Zinc ingots manufactured from galvanised zinc ash remained eligible for exemption under Notification No. 104/88 during the period between the Finance Bill's presentation and the Finance Act's enactment. Under the Provisional Collection of Taxes Act, 1931, the tariff reclassification did not apply until the Finance Act came into force; zinc ash therefore continued to fall under Chapter 79, preserving the relevance of prior duty payment and classification for exemption. Fully exempt zinc ingot clearances were also excluded from aggregate-clearance calculations under Notification No. 175/86, because that notification excluded goods fully exempt under other notifications not linked to clearance value or quantity. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89271