https://www.taxtmi.com/caselaws?id=86802 Notification No. 236/86-C.E. amending the exemption for parts of power driven pumps was treated as falling within the Central Duties of Excise (Retrospective Exemption) Act, 1986. The retrospective exemption scheme deemed qualifying notifications issued in the specified period to operate from 1-3-1986, so the restored exemption applied to the relevant pump parts from that date. The attached conditions were not in dispute, and the appellate authority's contrary view was rejected, leaving the assistant collector's order in force. en-us Tue, 20 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86802 Notification No. 236/86-C.E. amending the exemption for parts of power driven pumps was treated as falling within the Central Duties of Excise (Retrospective Exemption) Act, 1986. The retrospective exemption scheme deemed qualifying notifications issued in the specified period to operate from 1-3-1986, so the restored exemption applied to the relevant pump parts from that date. The attached conditions were not in dispute, and the appellate authority's contrary view was rejected, leaving the assistant collector's order in force. Case-Laws Central Excise Tue, 20 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86802