https://www.taxtmi.com/caselaws?id=81500 An Explanation inserted into an exemption notification was held clarificatory where it merely made explicit that "resins" included moulding powders of such resins and did not add any new condition. On that basis, polystyrene moulding powder was treated as covered by the original exemption for polystyrene resins, because moulding powder is a primary form under Chapter 39 and falls within heading 39.03. The clarificatory amendment therefore applied to consignments cleared before its issuance, and the refund claim remained maintainable. en-us Wed, 18 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81500 An Explanation inserted into an exemption notification was held clarificatory where it merely made explicit that "resins" included moulding powders of such resins and did not add any new condition. On that basis, polystyrene moulding powder was treated as covered by the original exemption for polystyrene resins, because moulding powder is a primary form under Chapter 39 and falls within heading 39.03. The clarificatory amendment therefore applied to consignments cleared before its issuance, and the refund claim remained maintainable. Case-Laws Customs Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81500