https://www.taxtmi.com/caselaws?id=85181 Exemption notifications must be applied according to their plain terms at the time of import. Notification No. 150/81-Cus. required manufactured articles to be sold to industrial units for use, with payment through banks; the later amendment in Notification No. 275/83-Cus. added self-use as an additional mode, but this expansion was not treated as a mere clarification or correction of an obvious omission. In the absence of clear language making the change retrospective, the amended benefit did not extend to earlier imports, and the refund claim failed. en-us Mon, 16 Oct 1995 00:00:00 +0530 Wed, 03 Aug 2011 12:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85181 Exemption notifications must be applied according to their plain terms at the time of import. Notification No. 150/81-Cus. required manufactured articles to be sold to industrial units for use, with payment through banks; the later amendment in Notification No. 275/83-Cus. added self-use as an additional mode, but this expansion was not treated as a mere clarification or correction of an obvious omission. In the absence of clear language making the change retrospective, the amended benefit did not extend to earlier imports, and the refund claim failed. Case-Laws Customs Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85181