9911796707
TMI Blog1993 (5) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants herein are inter alia manufacturers of parts of scooter which are used captively by them in the manufacture of scooters. Prior to 1-3-1986 these parts were exempted from payment of duty in terms of Notification 167/79 dated 19-4-1979. Later on after introduction of new tariff w.e.f. 1-3-1986, the said notification dated 19-4-1979 was not made applicable. Govt. however issued another N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad - 1993 (44) ECR 108. He submits that the provisions of the aforesaid Act No. 45/86 is general giving retrospective effect to notifications issued during the period 3-3-1986 to 8-8-1986 for the purposes mentioned in clauses (a) (b) of Section 22 of the said Act. He submits that purpose of Notification 217/86 dated 2-4-1986 is to clearly maintain the same rate of duty on goods used captively as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification list seeking claim of Notification 217/86 dated 2-4-1986 on issue of the said notification but they did not claim the retrospective effect of the said notification in the said classification list. We are frankly speaking, unable to understand this logic of the Collector. The appellants certainly could not claim retrospective effect of the Notification 217/86 without the provisions of Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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