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    <title>1996 (12) TMI 57 - SC Order</title>
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    <description>Where a tariff advice determines classification, differential duty may be sustained from the date of that advice itself rather than only from the date of communication to the assessee. Applying binding precedent, the Court held that the Department was entitled to raise the demand from 16-11-1981 and found no basis to restrict it to the later communication date. The appeal succeeded and the order of the Collector (Appeals) was restored.</description>
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    <pubDate>Wed, 18 Dec 1996 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=44419</link>
      <description>Where a tariff advice determines classification, differential duty may be sustained from the date of that advice itself rather than only from the date of communication to the assessee. Applying binding precedent, the Court held that the Department was entitled to raise the demand from 16-11-1981 and found no basis to restrict it to the later communication date. The appeal succeeded and the order of the Collector (Appeals) was restored.</description>
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