Retrospective exemption under clarificatory notification applied to earlier clearances, while limitation remained for separate remand consideration.

An amending excise exemption notification was treated as clarificatory when read with the original exemption entry, so it applied retrospectively and covered earlier clearances of goods already falling within the relevant tariff heading. On that basis, the assessee was held entitled to the exemption for the disputed period, and the contrary view of the lower authorities was set aside to that extent. The issue of limitation had not been decided below and was left for separate examination on remand.

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Issues: Whether Notification No. 47/2001-C.E. dated 01.10.2001, amending Notification No. 8/2001-C.E. dated 01.03.2001, operated retrospectively so as to confer exemption on the appellant for the earlier period.

Analysis: The goods were undisputedly covered by the relevant tariff entry. The amending notification was read with the original exemption notification and was treated as clarificatory in nature. On that basis, the amendment was held to apply retrospectively, so the appellant was entitled to the exemption for the relevant clearances. As the issue of limitation had not been determined below, that question was required to be examined separately on remand.

Conclusion: The appellant was entitled to the exemption under the notifications, and the contrary view of the lower authorities was set aside to that extent.

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