https://www.taxtmi.com/caselaws?id=87455 The Tribunal held that vanaspati ghee of edible grade manufactured by the respondents was not entitled to the concessional rate of duty under Sl. No. 2 of Notification 12/89. The appeal by the Revenue was allowed, setting aside the lower appellate authority's order. The Tribunal emphasized that the term "inedible grade" applied to all goods under Sl. No. 2, supporting the Department's interpretation. The subsequent Notification 13/90 was deemed clarificatory, not retrospective. The demand was confirmed as not time-barred. en-us Thu, 20 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87455 The Tribunal held that vanaspati ghee of edible grade manufactured by the respondents was not entitled to the concessional rate of duty under Sl. No. 2 of Notification 12/89. The appeal by the Revenue was allowed, setting aside the lower appellate authority's order. The Tribunal emphasized that the term "inedible grade" applied to all goods under Sl. No. 2, supporting the Department's interpretation. The subsequent Notification 13/90 was deemed clarificatory, not retrospective. The demand was confirmed as not time-barred. Case-Laws Central Excise Thu, 20 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87455