https://www.taxtmi.com/caselaws?id=87338 Thermocol blocks and sheets, including goods cut and trimmed to customer requirements, were treated as classifiable under Chapter 39 by Chapter Note 10. The 11C exemption notifications were read together because they were beneficial, related to a past period, and the later amendment removed the earlier restrictive wording. On that construction, the relief extended to the goods and the period in dispute, so the duty demand could not be enforced and was set aside. en-us Mon, 20 Jan 1997 00:00:00 +0530 Mon, 05 Sep 2011 13:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87338 Thermocol blocks and sheets, including goods cut and trimmed to customer requirements, were treated as classifiable under Chapter 39 by Chapter Note 10. The 11C exemption notifications were read together because they were beneficial, related to a past period, and the later amendment removed the earlier restrictive wording. On that construction, the relief extended to the goods and the period in dispute, so the duty demand could not be enforced and was set aside. Case-Laws Central Excise Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87338