1977 (8) TMI 155

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..... ds, I observe that in the Finance Bill, 1975 as finally enacted, the ad valorem rate of duty of 10% on sufi was substituted by specific rate of duty of ₹ 2.50 P per kg. for the period from 1-3-1975 to the date of the enactment of the Bill, the duties were collected under the Provisional Collection of Taxes Act, 1931 and the provisions of Section 5 of the above Act shall be applicable. Sectio .....

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..... provisions of law, in cases where the duty collected under the Provisional Collection of Taxes Act, 1931 at the rate of 10% ad valorem exceeded the duty leviable at the rate of ₹ 2.50 per kg., refunds should be given. However, the duty shall be collected for this purpose at the Tariff duty of ₹ 2.50 P per kg. and not at the effective rate fixed by Notification No. 124/75-C.E., dated 1 .....

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