https://www.taxtmi.com/caselaws?id=82274 Amended exemption wording deleting tariff heading 4005.00 from the excluded category was treated as supporting small scale exemption for compounded rubber from 31-3-1989. The trade notice was read consistently with that view, stating that compounded rubber became eligible for exemption from that date. Reliance on other amending notifications to treat the deletion as a rectifiable mistake was found not prima facie tenable because those notifications were not directly connected with the inclusion or deletion of item 4005. On that basis, a prima facie case was found and stay of recovery, with waiver of recovery of the duty amount, was granted on furnishing a personal bond. en-us Thu, 26 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82274 Amended exemption wording deleting tariff heading 4005.00 from the excluded category was treated as supporting small scale exemption for compounded rubber from 31-3-1989. The trade notice was read consistently with that view, stating that compounded rubber became eligible for exemption from that date. Reliance on other amending notifications to treat the deletion as a rectifiable mistake was found not prima facie tenable because those notifications were not directly connected with the inclusion or deletion of item 4005. On that basis, a prima facie case was found and stay of recovery, with waiver of recovery of the duty amount, was granted on furnishing a personal bond. Case-Laws Central Excise Thu, 26 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82274