https://www.taxtmi.com/caselaws?id=95582 A proposed tariff entry change does not take legal effect merely because the Finance Bill is presented; operative change requires a declaration under the Provisional Collection of Taxes Act, 1931. On that basis, a shift of goods from one tariff heading or sub-heading to another, by itself, does not automatically defeat SSI exemption under Notification No. 1/93 from the date of Bill presentation. The matter was therefore required to be reconsidered against the binding Supreme Court ruling, and the availability of the exemption was remitted for fresh adjudication on the correct legal basis. en-us Thu, 03 Feb 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95582 A proposed tariff entry change does not take legal effect merely because the Finance Bill is presented; operative change requires a declaration under the Provisional Collection of Taxes Act, 1931. On that basis, a shift of goods from one tariff heading or sub-heading to another, by itself, does not automatically defeat SSI exemption under Notification No. 1/93 from the date of Bill presentation. The matter was therefore required to be reconsidered against the binding Supreme Court ruling, and the availability of the exemption was remitted for fresh adjudication on the correct legal basis. Case-Laws Central Excise Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95582