1977 (8) TMI 155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the submissions made in the appeal including the oral submissions made on 15-7-1977 by Shri D.R. Gupta and after examining the case records, I observe that in the Finance Bill, 1975 as finally enacted, the ad valorem rate of duty of 10% on sufi was substituted by specific rate of duty of Rs. 2.50 P per kg. for the period from 1-3-1975 to the date of the enactment of the Bill, the duties were colle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he rate of such duty proposed in the declared provision and the rate of such duty in force when the Bill was introduced." 2. In view of the above provisions of law, in cases where the duty collected under the Provisional Collection of Taxes Act, 1931 at the rate of 10% ad valorem exceeded the duty leviable at the rate of Rs. 2.50 per kg., refunds should be given. However, the duty shall be....