Clarification on applicability of central excise notification: goods manufactured before the cutoff date are excluded from its scope. Inserts an Explanation excluding goods manufactured on or before the cutoff date from the scope of the principal central excise notification, even if such goods were cleared on or after the notification's effective date, thereby limiting the notification's temporal application and serving as a transitional savings provision.
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Provisions expressly mentioned in the judgment/order text.
Clarification on applicability of central excise notification: goods manufactured before the cutoff date are excluded from its scope.
Inserts an Explanation excluding goods manufactured on or before the cutoff date from the scope of the principal central excise notification, even if such goods were cleared on or after the notification's effective date, thereby limiting the notification's temporal application and serving as a transitional savings provision.
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