A Tariff Advice No.
123/81, dated 16 11 1981 came to be companymunicated on 28 12 1981 stating that the product was classifiable under Entry 15A 2 .
Thereafter, the classification underwent a change and the duty was charged under Entry 68 with effect from 1 1 1981.
M. Ahmadi, CJI and Sujata V. Manohar, J. The question at issue is a short one and arises thus The product, which is industrial plastic laminates was charged to duty under Entry 15A 2 of the Central Excise Tariff upto 13 12 1980.
Duty has been paid under that Entry upto 28 12 1981.
