https://www.taxtmi.com/caselaws?id=448873 CESTAT Ahmedabad ruled that Notification No. 46/2015-Cus dated 17.09.2015 became effective from 21.09.2015 when offered for sale, not from the notification date. Following precedent in Ruchi Soya Industries Ltd v. C.C.-Kandla, the tribunal held that notifications take effect only when offered for sale. Consequently, appellants were not liable for 5% duty increase and were entitled to re-assessment at 7.5% duty rate under the unamended notification. The impugned order was set aside and appeals allowed. en-us Mon, 29 Jan 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448873 CESTAT Ahmedabad ruled that Notification No. 46/2015-Cus dated 17.09.2015 became effective from 21.09.2015 when offered for sale, not from the notification date. Following precedent in Ruchi Soya Industries Ltd v. C.C.-Kandla, the tribunal held that notifications take effect only when offered for sale. Consequently, appellants were not liable for 5% duty increase and were entitled to re-assessment at 7.5% duty rate under the unamended notification. The impugned order was set aside and appeals allowed. Case-Laws Customs Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448873