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TMI Blog1993 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the Trade Notice No. 214/89 dated 27-12-1989. The Assistant Collector accorded provisional approval to this classification list. Having regard to proposed amendment to Note 9 under Chapter 40 of the Central Excise Tariff Schedule by the Finance Bill of 1990, Trade Notice No. 59/90 dated 19-4-1990 was issued by the Collector stating that pre-cured tread rubber would be classifiable under Heading 4008.21 with effect from 20-3-1990. Another classification list No. 54/89-90 dated 26-3-1990 was filed by the appellants in which the classification of the goods in question was once again claimed under Heading 4016.99. The Assistant Collector passed an order holding that pre-cured tread rubber was classifiable under Heading 4008.21 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and decided to assess the goods provisionally. Shri Ignatius pointed out that the assessments from 20-3-1990 were finalised by the Assistant Collector by his order dated 10-1-1991 holding that from 20-3-1990 the goods were classifiable under sub-heading 4008.21 in view of the provision in the Finance Bill 1990 relating to amendment to Note 9 to Chapter 40. Shri Ignatius argued that the changes made in the chapter notes were effective with effect from 1-6-1990 only after enactment of the Finance Bill since the declaration under Section 3 of the Provisional Collection of Taxes Act, 1931 covered only those provisions in the Finance Bill which related to imposition of new duties or changes in the rate of duty. He stated that in terms of Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed amendment to Note 9 to Chapter 40 of the Central Excise Tariff by the Finance Bill of 1990 on the basis of which the classification of pre-cured tread rubber was held to have changed from sub-heading 4016.99 to 4008.21, could be deemed to have taken effect from 20-3-1990 i.e. the date of introduction of the Finance Bill. 5. It is seen that the question whether the purported changes in Section 2(f) of the Central Excises and Salt Act, 1944 and sub-item (f) of Item 27 of Central Excise Tariff by the Finance (No. 2) Bill, 1980, introduced in Lok Sabha on 18-06-1980 and consequent change in the classification of collapsible aluminium tubes from Item 27(e) to 27(f) of the Tariff would have immediate effect by virtue of the declaration u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, are alterations to the assessable value of the said goods and are neither a law providing for the imposition of duty or an increase in the duty. Therefore, it must be held that the said declaration was clearly ineffective in law, as far as the said changes were concerned. If, therefore, the declaration was clearly ineffective in law, certainly the collection of taxes during the said period till the Act received the assent of the President would be without the authority of law and, therefore, the department is bound to refund the said amount to the petitioner. In fact, I find no answer to this contention of the petitioner at all. 6. We find that relying upon a number of earlier decisions, the Tribunal has also held in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words, during the intervening period before the Finance Bill 1979 became an Act, the exemption Notification 149/82 dated 22-4-1982 has come into effect exempting the appellants goods from duty and hence the effective date is the date of the Notification i.e. 22-4-1982 and not the date of the passing of the Act i.e. 11-5-1982. Hence the benefit of the Notification No. 149/82 has to be given to the appellants from its date i.e. 22-4-1982. They are entitled to claim refund for duty paid beyond this day. 7. It is seen that the disputed goods, viz., pre-cured tread rubber was classifiable under Heading 4016.99 in terms of Board s letter F. No. 11/2/7/80 Ex. 3 dated 26-6-1989 and the Madras Central Excise Collectorate Circular No. 6/89 date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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