- (1.) This appeal relates to the Provisional Collection of Taxes Act, 1931.
(2.) The appellants manufacture plastic piece parts such as radio cabinets, knobs, etc. The plastic piece parts fell within the scope of Entry 15-A (2 of the central Excise Tariff, but they enjoyed the benefit of exemption from payment of excise duty under an Exemption Notification (No. 68 of 1971.
(3.) The Finance Bill, 1982, was introduced in the Lok Sabha on 27/2/1982. It proposed, in clause 49, the amendment of the First Schedule to the central Excises Act in the manner specified in the Third Schedule thereto. Entry 15-A was proposed to be amended. Clause 2 of the proposed amendment, with which we are concerned, read thus:;