https://www.taxtmi.com/caselaws?id=82456 L-Lysine Mono Hydrochloride (Feed Grade) imported before the amendment was not covered by Notification No. 40/89-Cus., because the unamended exemption had to be applied strictly on its express terms. The later Notification No. 223/89-Cus. was not merely clarificatory; its explanatory note showed a conscious enlargement of the exempted goods by adding two more chemicals. Technical material also treated L-Lysine and L-Lysine Mono Hydrochloride as distinct chemicals. On that basis, the amendment could not retrospectively extend exemption to goods not specifically included earlier, and the denial of exemption was upheld. en-us Wed, 09 Sep 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82456 L-Lysine Mono Hydrochloride (Feed Grade) imported before the amendment was not covered by Notification No. 40/89-Cus., because the unamended exemption had to be applied strictly on its express terms. The later Notification No. 223/89-Cus. was not merely clarificatory; its explanatory note showed a conscious enlargement of the exempted goods by adding two more chemicals. Technical material also treated L-Lysine and L-Lysine Mono Hydrochloride as distinct chemicals. On that basis, the amendment could not retrospectively extend exemption to goods not specifically included earlier, and the denial of exemption was upheld. Case-Laws Customs Wed, 09 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82456