Mistake apparent on the record and exemption notification amendment were held not to justify retrospective relief for ethyl acrylate.

A mistake apparent on the record must be patent and capable of correction without fresh technical evidence or reappraisal of disputed classification material; the plea that ethyl acrylate was a monomer outside Heading 39.06 depended on technical proof and did not establish a rectifiable error. The amendment to Notification No. 231/87-C.E. merely added Heading 29.16 without deleting Heading 39.06, showing that the exemption was extended from the amendment date to goods under either heading. In the absence of clear retrospective language, and applying strict construction to exemption notifications, the amendment could not be treated as operating retrospectively for goods manufactured before 20-3-1990.

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Issues: Whether the Tribunal's earlier order disclosed a mistake apparent on the record warranting rectification, and whether the amendment to Notification No. 231/87-C.E. operated retrospectively so as to extend the exemption to ethyl acrylate manufactured prior to 20-3-1990.

Analysis: A mistake apparent on the record must be patent and not depend upon fresh technical material or a reappraisal of disputed classification evidence. The contention that ethyl acrylate was a monomer and therefore not classifiable under Heading 39.06 required technical proof and could not be treated as an obvious error on the face of the record. The amendment to the notification did not delete Heading 39.06 but only added Heading 29.16, indicating that the benefit was extended to goods falling under either heading from the amendment date. In the absence of clear words giving retrospective effect, and bearing in mind that exemption notifications must be construed strictly, the amendment could not be read as curing an alleged error retrospectively.

Conclusion: No mistake apparent on the record was shown, and the amended notification did not have retrospective operation for goods manufactured before the amendment.

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