https://www.taxtmi.com/caselaws?id=82600 Notification No. 217/86 granting exemption for captive consumption was treated as retrospectively effective from 01.03.1986 by virtue of Section 22 of the Central Duties of Excise (Retrospective Exemption) Act, 1986. The validating legislation preserved the intended duty position for goods captively consumed in the manufacture of scooters during the interregnum after the new tariff came into force and before the notification was issued. The absence of a retrospective claim in the classification list did not defeat the statutory effect of the later exemption. The duty demand was therefore not sustainable, and consequential relief followed. en-us Mon, 10 May 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82600 Notification No. 217/86 granting exemption for captive consumption was treated as retrospectively effective from 01.03.1986 by virtue of Section 22 of the Central Duties of Excise (Retrospective Exemption) Act, 1986. The validating legislation preserved the intended duty position for goods captively consumed in the manufacture of scooters during the interregnum after the new tariff came into force and before the notification was issued. The absence of a retrospective claim in the classification list did not defeat the statutory effect of the later exemption. The duty demand was therefore not sustainable, and consequential relief followed. Case-Laws Central Excise Mon, 10 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82600