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of <h1>Appeal upholds duty demand for goods used in manufacturing for export with prospective amendments.</h1> <h3>KIRLOSKAR LTD. Versus COMMISSIONER OF C. EX. & CUS., PUNE</h3> KIRLOSKAR LTD. Versus COMMISSIONER OF C. EX. & CUS., PUNE - 2001 (127) E.L.T. 805 (Tri. - Mum.) The appeal considered whether Notification 213/86 applies to goods consumed in manufacturing for export units. Amendments in rules and notifications were found to be prospective. Duty demand was deemed valid, but the correct amount needs clarification. The appellant must provide figures to the Commissioner for reevaluation of the duty amount.
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