1998 (7) TMI 264

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..... (T)]. -  Matter called. None for the respondents. They have, however, desired the case to be decided on merits. Hence we have heard the learned SDR, Shri A.K. Agarwal. 2. Briefly stated the facts of the case as given in the impugned order are as follows :- "The appellants are engaged in the manufacture of Creamy Snuff, falling under sub-heading 2404.90 (subsequently changed of S.H. 24 .....

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..... rma credit w.e.f. 1-3-1989 till 16-5-1989, when Notification No. 84/87 was amended vide Notification No. 24/89(NT), dated 17-5-1989." Findings of the lower authorities are as follows :- "I have carefully gone through the submissions made in the appeal petition. No doubt, the sub-heading of creamy snuff remained as 2404.90 in the Notification No. 84/87, dated 1-3-1987, even though its classificat .....

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..... With effect from 1-3-1989 the classification of Creamy Snuff was changed from 2404.90 to 2404.60, the benefit of proforma credit was not available for the period from 1-3-1989 to 16-5-1989 as the said sub-heading No. was not amended in Notification No. 84/87, dated 1-3-1987 as amended by Notification No. 12/88, dated 18-4-1988 (subsequently amended by Notification No. 25/89 (NT), dated 17-5-1989." .....

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