https://www.taxtmi.com/caselaws?id=74883 Cupro rayon staple fibre was treated as a distinct variety from viscose fibre for exemption purposes, because the two differ in manufacture, characteristics and use, and a notification limited to viscose fibres could not be extended merely because both fall within the broader genus of regenerated cellulose. The later exemption notification for the imported goods could not be applied retrospectively, as a subsequent enlargement of exemption operates only prospectively unless the notification expressly provides otherwise. The import was therefore outside the earlier exemption, and the later relief could not be read back to cover it. en-us Fri, 29 Jul 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74883 Cupro rayon staple fibre was treated as a distinct variety from viscose fibre for exemption purposes, because the two differ in manufacture, characteristics and use, and a notification limited to viscose fibres could not be extended merely because both fall within the broader genus of regenerated cellulose. The later exemption notification for the imported goods could not be applied retrospectively, as a subsequent enlargement of exemption operates only prospectively unless the notification expressly provides otherwise. The import was therefore outside the earlier exemption, and the later relief could not be read back to cover it. Case-Laws Customs Fri, 29 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74883