- (1.) The appellants make wood-based compreg board. Prior to 28/2/1982 the said board was exigible to excise duty and classified under the residuary Entry 68. With effect from 28/2/1982, Entry 16-B was amended and the said board fell under the amended entry. For removals subsequent to 28/2/1982, the said board was charged duty on the basis that it was classifiable under Entry 16-B. It is the case of the appellants that since the said board had been made prior to the amendment of Entry 16-B, it ought to have been classified under Entry 68.
(2.) Admittedly, the said board was exigible to excise duty. For the purpose of determining the rate of excise duty thereon what was relevant was the date of the removal of the said board from the appellants' factory. As on those dates the said board fell under the amended Entry 16-B. The tribunal's conclusion, therefore, must be affirmed.
(3.) The appeal is dismissed with no order as to costs.;