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1996 (10) TMI 76 - SUPREME COURTWhether the plastic piece parts fell outside the ambit of Entry 15A(2), as sought to be amended, with effect from 28th February, 1982, and were then liable to excise duty under Entry 68? Held that:- The plastic piece parts were, even under the unamended Entry 15A, exigible to excise duty but, by reason of the Exemption Notification, exempted from the payment thereof. That, consequent upon the amended Entry 15A, the plastic piece parts would become liable to the payment of excise duty did not mean that there was an "imposition" of excise duty upon them or that they became liable thereto under Entry 68, not when the said Bill was enacted, but from 28th February, 1982. It cannot be held that in advancing the argument which the Tribunal accepted, as we do, the Revenue made an attack on its own declaration. The revenue was entitled to urge the true scope of the declaration as applying only where there was, in fact, an imposition or increase in excise duty by virtue of the said Bill. Appeal dismissed.
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