https://www.taxtmi.com/caselaws?id=92540 A tariff reclassification shifting goods from one sub-heading to another was held not to take effect merely on introduction of the Finance Bill. The Tribunal applied the principle that the Provisional Collection of Taxes Act does not extend to a shift of goods into a different tariff entry, so the proposed change could not operate from the Bill's introduction. The tariff description therefore became effective only from the date of enactment, not from the date the Bill was placed before Parliament, and the appeals succeeded. en-us Thu, 07 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92540 A tariff reclassification shifting goods from one sub-heading to another was held not to take effect merely on introduction of the Finance Bill. The Tribunal applied the principle that the Provisional Collection of Taxes Act does not extend to a shift of goods into a different tariff entry, so the proposed change could not operate from the Bill's introduction. The tariff description therefore became effective only from the date of enactment, not from the date the Bill was placed before Parliament, and the appeals succeeded. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92540