1987 (3) TMI 208

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....a, Vice President (J)].  - The question for decision in this appeal is classification of the appellants product plastic articles between the period 1-3-1982 to 11-5-1982 consequent to introduction of Finance Bill 1982 in the Parliament on 28-2-1982 - whether the products continued to fall between this period under item 15A(2) as was the position earlier or stood transferred consequent on the....

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....on of the Tribunal in Collector of Central Excise, Pune v. M/s. Pieco Electronics & Electricals Ltd. 1986 (6) ECR 416 (Cegat). This decision had dealt with this very Finance Bill, the very product and the effect of declaration under section 3 of Provisional Collection of Taxes Act, 1931 with respect to the Finance Bill. Shri A.K. Rajhans, the learned J.D.R. after going through the decision agreed ....