https://www.taxtmi.com/caselaws?id=112062 The majority opinion held that the restructuring of the tariff heading and the increased duty rate were effective from 16-3-95, the date of introduction of the Finance Bill 1995-96. The appeal was dismissed, confirming the lower authorities' orders. The dissenting opinion argued for the effectiveness of the restructuring only from the date of enactment of the Finance Bill in May 1995. en-us Fri, 27 Feb 2004 00:00:00 +0530 Thu, 26 Apr 2012 14:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112062 The majority opinion held that the restructuring of the tariff heading and the increased duty rate were effective from 16-3-95, the date of introduction of the Finance Bill 1995-96. The appeal was dismissed, confirming the lower authorities' orders. The dissenting opinion argued for the effectiveness of the restructuring only from the date of enactment of the Finance Bill in May 1995. Case-Laws Central Excise Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112062