https://www.taxtmi.com/caselaws?id=86136 The amending exemption notification was treated as retrospective under the Central Duties of Excise (Retrospective Exemption) Act, 1986, so the substituted tariff heading had to be read into the earlier small-scale exemption notification from 1-3-1986. On that basis, exemption could not be denied merely because the later heading was omitted from the original annexure. The notification's own conditions still governed eligibility, so the assessee's entitlement had to be examined on merits by the excise authority under the applicable exemption terms. en-us Tue, 10 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86136 The amending exemption notification was treated as retrospective under the Central Duties of Excise (Retrospective Exemption) Act, 1986, so the substituted tariff heading had to be read into the earlier small-scale exemption notification from 1-3-1986. On that basis, exemption could not be denied merely because the later heading was omitted from the original annexure. The notification's own conditions still governed eligibility, so the assessee's entitlement had to be examined on merits by the excise authority under the applicable exemption terms. Case-Laws Central Excise Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86136