1983 (3) TMI 262 - AT - Central Excise

Summary

The case involves the classification of zinc calots under the Central Excise Tariff from 1-3-1975 to 29-4-1975. The appellants argued for retrospective exemption or alternative classification, but the Tribunal ruled that zinc calots cannot be classified as zinc circles and must be assessed under the residuary Item 68. The Tribunal rejected the appeal, stating that exemption notifications are effective from the date of issue and cannot be applied retrospectively.