https://www.taxtmi.com/caselaws?id=90369 Chapter 76 classification turned on the tariff definitions, not trade or ISI usage: aluminium properzi wire rods in coil form were treated as aluminium wire under Heading 7605.11, not unwrought wire rods, wrought wire rods or profiles. That classification also meant Notification No. 101/88-C.E. was available only according to the tariff entry actually attracted, so the wire-rod based benefit claimed by the assessee was not available. On the Finance Bill, 1988 amendment issue, the majority held that provisional collection principles applied only where the Bill introduced an actual duty imposition or increase; the relevant Chapter 76 amendments therefore operated from enactment, not from introduction, and the interim demand for the earlier period was unsustainable. en-us Tue, 11 Mar 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90369 Chapter 76 classification turned on the tariff definitions, not trade or ISI usage: aluminium properzi wire rods in coil form were treated as aluminium wire under Heading 7605.11, not unwrought wire rods, wrought wire rods or profiles. That classification also meant Notification No. 101/88-C.E. was available only according to the tariff entry actually attracted, so the wire-rod based benefit claimed by the assessee was not available. On the Finance Bill, 1988 amendment issue, the majority held that provisional collection principles applied only where the Bill introduced an actual duty imposition or increase; the relevant Chapter 76 amendments therefore operated from enactment, not from introduction, and the interim demand for the earlier period was unsustainable. Case-Laws Central Excise Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90369