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2024 (2) TMI 24 - AT - CustomsEffective date of notification - whether the Notification No. 46/2015-Cus dated 17.09.2015 is effective from the date of notification i.e. 17.09.2015 or the date when it was offered for sale i.e. 21.09.2015? - liability to increased rate of duty - HELD THAT:- This Tribunal has taken a view that the notification shall come into effect only when the notification is offered for sale. Therefore, considering the decision in RUCHI SOYA INDUSTRIES LTD VERSUS C.C. -KANDLA [2020 (2) TMI 400 - CESTAT AHMEDABAD], in the present case since notification was offered for sale on 21.09.2015 i.e. a date when the Notification No. 46/2015-Cus came into force. The decision in the appellant’s own case cited above is directly applicable in the facts of the present case. In the present case the notification is effective from 21.09.2015 therefore, the appellant are not required to pay 5% increase in duty. Accordingly, the appellant are eligible for re-assessment of bills of entry on the basis of un-amendment Notification No. 46/2015-CUS at the rate of 7.5% duty. The impugned order is set aside and appeals are allowed.
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