Enhanced rate of notification 87/2017-Cus. doesn’t apply where date of entry inwards are prior to 20.11.2017

Emami Agrotech Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that the enhanced rate of duty in terms of Notification No. 87/2017-Cus. dated 17.11.2017 is not applicable here since notification was published in Official Gazette on 20.11.2017 and date of entry inwards are prior to 20.11.2017. Facts- The appellant is inter alia engaged in the business of import, processing and sale of diverse kinds of edible oils including crude palm oil. By virtue of notification No.50/2017-Customs dated 30.06.2017, amended by Notification No.71/2017-Customs dated 11.08.2017, the...