TaxTMI 
TaxTMI 
2000 (2) TMI 496
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....jaj, Member (J)]. - In this appeal the issue involved is regarding availability of SSI exemption under Notification No. 1/93, dated 28-2-1993 to the appellants during the period 16th March to 24th May 1995. 2. The appellants are manufacturer of texturised polyester yarn which was earlier classifiable under sub-heading No. 5403.00 of the Central Excise Tariff prior to 16-3-1995 and this sub....
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.... dismissed the appeal of the appellants. 3. None has come present on behalf of the appellants although notice was issued to them for today's hearing, and there is no request for the adjournment also on behalf of the appellants. Therefore, we proceed to decide the appeal on merits after hearing Shri V.M. Udhoji, DR. 4. The issue as to whether the change in the Tariff Entry from one Head....
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....Tariff Entry amounts to new imposition, therefore, such proposed change would not become operative immediately from the date of presentation of the Finance Bill but from the date of its enactment". This judgment of the Apex Court appears to have escaped the notice of the authorities below. Therefore, the matter deserves to be sent back to the Assistant Commissioner (A) for redetermining the issue ....