https://www.taxtmi.com/caselaws?id=75470 Servers imported under heading 84.71 were treated as computers for the purposes of exemption under Notification No. 6/2002-C.E., because the exemption entry used the broad description "computer" and the earlier amendment affected only valuation, not eligibility. The later explanation inserted on 09-07-2004, stating that computer includes a separately cleared CPU, was regarded as clarificatory rather than creating a new benefit. As a result, the explanation was taken to operate retrospectively and could not be relied on to deny exemption for earlier clearances. en-us Mon, 11 May 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75470 Servers imported under heading 84.71 were treated as computers for the purposes of exemption under Notification No. 6/2002-C.E., because the exemption entry used the broad description "computer" and the earlier amendment affected only valuation, not eligibility. The later explanation inserted on 09-07-2004, stating that computer includes a separately cleared CPU, was regarded as clarificatory rather than creating a new benefit. As a result, the explanation was taken to operate retrospectively and could not be relied on to deny exemption for earlier clearances. Case-Laws Central Excise Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75470