https://www.taxtmi.com/caselaws?id=91166 Revised tariff classification under Chapter 39 was treated as effective only from the date the trade notice made the Board's order public, so the enhanced duty could not be applied for any earlier period. The Tribunal also required the duty computation to reflect the benefit of Notification No. 217/86 where the goods were considered under Chapter 39 for captive consumption purposes. Applying its earlier decision on identical facts, it allowed the demand only from the trade notice date and directed that the exemption benefit be taken into account, giving the assessee partial relief. en-us Sat, 02 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91166 Revised tariff classification under Chapter 39 was treated as effective only from the date the trade notice made the Board's order public, so the enhanced duty could not be applied for any earlier period. The Tribunal also required the duty computation to reflect the benefit of Notification No. 217/86 where the goods were considered under Chapter 39 for captive consumption purposes. Applying its earlier decision on identical facts, it allowed the demand only from the trade notice date and directed that the exemption benefit be taken into account, giving the assessee partial relief. Case-Laws Central Excise Sat, 02 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91166