(1) THE appellant-Company had imported pure tarethalic act (PTA). After import the goods were warehoused in a customs-bonded warehouse. The appellant effected certain clearances in the month of October and paid customs basic duty 100% and auxiliary duty 40% and claimed exemption from payment of additional duty on the basis of Notification No. 102/77/Cus. dated 1/7/1977 read with Notification No. 35/83/Cus. dated 1/3/1983. By notification dated 30/9/1985. the customs basic duty was enhanced from 100% to 150% with effect from 30/9/1985.

(2) THE question is whether the enhanced rate of duty on the basis of the notification dated 30/9/1985 was applicable in respect of goods which were cleared from the warehouse during the period from 30/9/1985 till 31-10- 1985. The case of the appellant-Company is that the notification dated 30-9- 1985 came into effect only from 1/11/1985 since it was made available to the public for sale on that date. Reliance has been placed on the letter dated 2/1/1986 from the Assistant Collector (Periodicals), Ministry of Works and Housing, Department of Publication, Civil Lines, Delhi which reads as follows:

"WITH reference to your Letter No. G