1999 (10) TMI 221 - AT - Central Excise

Summary

The legal judgment by Appellate Tribunal CEGAT, New Delhi dealt with the restructuring of Tariff Entry under Clause 80 of the Finance Bill, 1985. The classification change of Felt Components from sub-heading No. 5909.00 to 5911.90 was found effective from the date of enactment of the Bill, not when it was introduced in Parliament. The Tribunal allowed the appeals, citing the Supreme Court decision that the Provisional Collection Taxes Act did not cover shifting goods to another Tariff Entry.