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Interest Demand Overturned: Duty Only Payable After February 28, 2005 Amendment, Not From March 1, 2003.

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Full Text of the Document

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....Demand of interest - Though the product is made dutiable w.e.f. 1.3.2003, there was no liability to pay duty on that date, as the amendment occurred only on 28.02.2005. - demand of interest set aside - AT....