https://www.taxtmi.com/caselaws?id=466999 Goods manufactured by the appellant were treated as classifiable under Chapter 8437 for the period before 15.05.2014, so the pre-15.05.2014 duty demand did not survive. For clearances made on 15.05.2014, the Tribunal applied Section 9 of the General Clauses Act, 1897 and excluded the first day in computing the operation of the circular issued on that date, with the result that the circular did not apply to same-day clearances and no duty was payable for them. en-us Wed, 23 Jul 2025 00:00:00 +0530 Sun, 01 Mar 2026 10:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466999 Goods manufactured by the appellant were treated as classifiable under Chapter 8437 for the period before 15.05.2014, so the pre-15.05.2014 duty demand did not survive. For clearances made on 15.05.2014, the Tribunal applied Section 9 of the General Clauses Act, 1897 and excluded the first day in computing the operation of the circular issued on that date, with the result that the circular did not apply to same-day clearances and no duty was payable for them. Case-Laws Central Excise Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466999