Prospective exemption relief: later customs notification could not retrospectively extend CVD and SAD benefit under the earlier scheme.

A later exemption notification granting relief from CVD and SAD was treated as prospective because the earlier notification clearly granted only basic customs duty relief and contained no ambiguity. The later instrument was issued to remove an anomalous situation and supersede the earlier one, but a subsequent notification that confers a fresh substantive benefit does not, by itself, show that the earlier notification carried an implied entitlement. Retrospective effect arises only where the earlier provision is unclear or defective and the later text merely clarifies what was always intended. On that basis, exemption from CVD and SAD was not available retrospectively under the earlier notification and the duty demand was sustained.

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Issues: Whether Notification No. 28/2001-C.E. could be treated as clarificatory and retrospective so as to extend to earlier clearances under Notification No. 82/92-C.E. the exemption from the components of CVD and SAD.

Analysis: The relevant earlier notification granted relief only to the extent of basic customs duty, and there was no ambiguity in its wording. The later notification was issued to remove an anomalous situation and to supersede the earlier notification. A subsequent notification issued to grant a new substantive benefit does not, by itself, show that the earlier notification contained an implied or latent entitlement. Retrospectivity is attracted only where the earlier provision is ambiguous or defective and the later instrument merely clarifies what was always intended. Since the later relief from CVD and SAD was a fresh substantive extension, it could not be read back into the earlier notification.

Conclusion: The exemption from CVD and SAD was not available retrospectively under Notification No. 82/92-C.E., and the demand was rightly upheld.

Final Conclusion: The appeal failed on the sole substantive issue, and the duty confirmation was sustained.

Ratio Decidendi: A later exemption notification granting a substantive benefit is prospective unless the earlier notification is ambiguous and the later instrument is merely clarificatory.

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