1997 (7) TMI 131

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..... er Tariff Item No. 27 of the erstwhile Central Excise Tariff. In the Budget of 1980 Section 2(f) of the Central Excises and Salt Act, 1944 and tariff description of Item No. 27(f) were amended to specifically include lacquered/printed aluminium containers. The assessee claimed that it was not liable to pay duty on the basis of the amended provisions introduced in the 1980 Budget because the produc .....

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..... event is the manufacture or production of goods and not removal of goods that has been manufactured prior to March 1, 1978 but removed after March 1, 1978 would not attract levy of duty which came into effect on and from March 1, 1978. In view of the said judgment, we do not find any merit in this appeal and it is accordingly dismissed. No order as to costs.
Case laws, Decisions, Judgements, O .....

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