https://www.taxtmi.com/caselaws?id=89271 For the period between presentation of a Finance Bill and enactment of the Finance Act, tariff classification remained governed by the law then in force under the Provisional Collection of Taxes Act, 1931, so later classification changes did not defeat exemption eligibility for zinc ingots made from galvanised zinc ash. The article states that duty-paid zinc ash or similar inputs earlier falling under Chapter 79 remained relevant for Notification No. 104/88 during the specified intervening period. It further explains that fully exempt clearances of such zinc ingots were to be excluded when computing aggregate clearances under Notification No. 175/86, because exempt goods were not to be counted for small-scale exemption eligibility. 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 For the period between presentation of a Finance Bill and enactment of the Finance Act, tariff classification remained governed by the law then in force under the Provisional Collection of Taxes Act, 1931, so later classification changes did not defeat exemption eligibility for zinc ingots made from galvanised zinc ash. The article states that duty-paid zinc ash or similar inputs earlier falling under Chapter 79 remained relevant for Notification No. 104/88 during the specified intervening period. It further explains that fully exempt clearances of such zinc ingots were to be excluded when computing aggregate clearances under Notification No. 175/86, because exempt goods were not to be counted for small-scale exemption eligibility. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89271