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of <h1>Gambier Exclusion: Notification 16/2003-C.E. Amends Benefits for Katha, Effective March 1, 2003. Past Assessments Unaffected.</h1> Notification No. 76/86-C.E. was amended by Notification No. 16/2003-C.E. to exclude 'Gambier' from the benefits previously applicable to 'Katha (Katachu).' The amendment is effective prospectively from March 1, 2003. Prior to this date, Gambier was considered synonymous with Katha, as per CEGAT rulings, allowing it to benefit under Notification No. 76/86-C.E. Consequently, past assessments should extend benefits to Gambier, while post-March 2003 assessments should not. Provisional assessments should be finalized accordingly, and this change should be communicated through Public Notices. Receipt of this circular should be acknowledged.
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