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TMI Blog2013 (6) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% advalorem duty with increase in specific rate. Therefore, unless and until amendment moved at kept assent of the Hon'ble President of India the proposed amendment cannot become a part of Finance Act. Therefore prima facie we find that duty during the period 17.03.2012 to 07.05.2012 cannot be demanded. - Prima Facie is in favor of assessee - Decided in favor of assessee. - E/86309/2013-Mum - S /700/13/EB/C-II - Dated:- 22-4-2013 - Mr. Ashok Jindal And Mr. P.K.Jain, JJ. For the Appellant : Shri. V.Sridharan, Sr. Advocate with Shri Bharat Raichandani, Advocate For the Respondents : Shri Navneet, Additional Commissioner (AR) Per Ashok Jindal: The applicant seeking waiver of pre-deposit of the duty of Rs.71,87,380/- along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 90 70 175 1144 22.88 11.44 1178.32 Four square special 69 mm 35 809 90 70 175 1144 22.88 11.44 1178.32 After the amendment in the Finance Act, 2012, the specific rate prescribed in the Finance Act for the cigarettes of length 69 mm is furnished below:- roduct name length MRP in Rs. (per 10 stick) basic NCCD Health AED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 of the Bill, which relates to the items figuring in Seventh Schedule existing at the material time. Therefore, the declaration made under PCTA has to be read with reference to clause 84 of the Seventh Schedule which existed at the material time and the same cannot be applicable to the subsequent amendment. The contention is that the declaration under PCTA was made with reference to clause 84 whereas the amended bill did not propose for amendment of the First Schedule to the CETA with reference to clause 89 and no declaration was made in the case of clause 89 of the Bill. Therefore, the declaration in the Bill made for clause 84 would nto apply to clause 89. Following the precedent decision in this case also, we find that as per the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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