9911796707
TMI Blog1997 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. The dispute relates to classification of reel cores. 2. Arguing for the appellants, Shri Trideep Pais, ld. Advocate submitted that the period of dispute in this case is from 1-3-1988 to 11-4-1988 and show cause notice was issued on 20-9-1988. He submitted that prior to 1-3-1988 reel cores was classified under Heading 48.18/4818.19 and chargeable to nil rate of duty. The item wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 returns were filed on 7-4-1988 and 7-5-1988, the demand raised in this case was also well in time. 4. On a careful consideration of the submissions made by both the sides, we agree with the arguments advanced on behalf of the department both on merits and on point of limitation. Since the item in question was classifiable under 4822.00 and in view of the fact that RT 12 returns were required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed provision becomes an enactment in the amended form, then refunds have to be made of all duties collected, which would not have been collected if the provision had been the declared provision. The converse would also be true and, therefore, in a situation wherein provision of the Bill would fall to turn into an Act, no duties short levied would be collected. In the present case, the substitution ..... X X X X Extracts X X X X X X X X Extracts X X X X
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