Customs : A notification comes into force only after : (a) it is duly published in official gazette, and (b) it is offered for sale on date of its issue by Directorate of Publicity and Public Relations of Board; hence, where tariff value notification was sent for publication on 3-8-2001 (Friday) but was offered for sale only on 6-8-2001 (Monday), it would come into effect only from 6-8-2001 (Monday)
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