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Issues: Whether Notification No. 6/2002 dated 1-3-2002, particularly its explanation, was clarificatory in nature and therefore applicable to the respondent.
Analysis: The Court accepted the Tribunal's view that the explanation in the notification was clarificatory rather than substantive. On that basis, the explanation was held to operate for the benefit of the respondent.
Conclusion: The notification was held to be clarificatory and the respondent was entitled to its benefit.
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