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of <h1>Appellants entitled to benefit under Notification 217/86 as retrospective effect applies. Impugned orders set aside.</h1> The Tribunal held that the appellants are entitled to the benefit of Notification 217/86, as Notifications 4/92 and 186/75 should be treated as ... Ferrite powder - Eligible for exemption under Notification No. 217/86-C.E. The judgment concerns the denial of benefit under Notification 217/86 to soft ferrite powder by the appellants, who partly consumed it and partly exported it. The Tribunal decided that the amending Notification 33/92 has retrospective effect, so Notifications 4/92 and 186/75 should also be treated as retrospective. The Tribunal held that the appellants are entitled to the benefit of Notification 217/86, setting aside the impugned orders and allowing the appeals.
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