Clarificatory customs exemption notification held retrospective where explanation merely expanded the original scope to include BOPP film.

An explanation inserted into a customs exemption notification, stated to be "for the removal of doubt" and clarifying that plain plastic film includes BOPP film, was treated as retrospective because it did not create a new exemption but only made explicit what was already implicit in the original entry. The clarification was held to apply from the date of the principal notification, entitling the claimant to exemption for BOPP film from inception. The contrary approach based on another case was not followed because the wording here indicated a genuine clarification rather than a substantive change.

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Issues: Whether the explanation inserted into the customs exemption notification to state that "plain plastic film" includes BOPP film was clarificatory and therefore applicable from the date of the original notification, or whether it operated prospectively only.

Analysis: The disputed entry originally granted exemption to plain plastic films of specified thickness. The explanation was introduced expressly "for the removal of doubt" and stated that plain plastic film includes BOPP film. The context and wording showed that the explanation did not create a new exemption but only made explicit what was already implicit in the original notification. A clarificatory amendment of this nature relates back to the date of the principal notification and is not confined to the date of insertion. The contrary view based on the facts of another case was not applied, as the present notification used clear language indicating clarification.

Conclusion: The explanation was held to be retrospective in operation and applicable to the original exemption notification from its inception. The appellant was entitled to the benefit of the exemption for BOPP film.

Final Conclusion: The appeal succeeded, and the denial of exemption was set aside on the footing that the explanatory notification only clarified the existing scope of the original exemption.

Ratio Decidendi: An amendment to an exemption notification that is expressly issued to remove doubt and merely clarifies the scope of an existing entry has retrospective effect and applies from the date of the original notification.

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