Inverted duty structure: denial of refund for unutilised input tax credit on specified goods where input tax exceeds output tax. Notification prescribes that, for goods specified by tariff item in the Table, no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates (excluding nil or fully exempt supplies). Transitional provisos exclude application to accumulated credit on supplies received on or after the stated cut off for certain entries and provide that unutilised accumulated credit up to the cut off shall lapse. Interpretation rules of the Customs Tariff First Schedule apply.