https://www.taxtmi.com/caselaws?id=74650 Fully manufactured hard coke that was exempt from duty before 1-3-1978 could not be charged to the later levy under T.I. 11-D merely because it was cleared after that date. The decisive factor was the exemption status in force when the new duty came into operation: goods already lying in exempt, completed stock at the transition point were not retrospectively subjected to the new duty. On that basis, the show cause objection failed and the departmental appeal did not succeed. en-us Fri, 10 Jan 1986 00:00:00 +0530 Fri, 10 Jun 2011 11:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74650 Fully manufactured hard coke that was exempt from duty before 1-3-1978 could not be charged to the later levy under T.I. 11-D merely because it was cleared after that date. The decisive factor was the exemption status in force when the new duty came into operation: goods already lying in exempt, completed stock at the transition point were not retrospectively subjected to the new duty. On that basis, the show cause objection failed and the departmental appeal did not succeed. Case-Laws Central Excise Fri, 10 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74650