Monday 24 August 2015

Notification for revising tariff value comes into force only when it is offered for sale

Excise & Customs : Notification fixing/revising tariff values would come into force when it is notified to public i.e., offered for sale to public; hence, when Notification dated 3-8-2001 was offered for sale on 6-8-2001, it would come into force on 6-8-2001

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