2009 (9) TMI 373

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..... -I v. Ceeta Industries Ltd. - 2007 (217) E.L.T. 436 (Tri.-Kol.), held that- wherein it was held that the new classification would be effective from the date of issue of trade notice by the jurisdictional Commissioner, held that- the respondents are liable to pay duty under the revised tariff heading 3923.90 with effect from 12-10-92. The impugned order passed by the lower appellate authority is mo .....

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..... - 1997 (94) E.L.T. 3 (S.C.), wherein it was held that the new classification would be effective from the date of issue of trade notice by the jurisdictional Commissioner. Both sides agree that in the present case, the relevant Trade Notice dated 6-10-92 was issued on 12-10-92 after attestation by the Superintendent (Technical). As such, we hold that the respondents are liable to pay duty under the .....

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