https://www.taxtmi.com/caselaws?id=87620 Tea chests were covered by a retrospective exemption scheme, so duty could not be sustained for the intervening period between 1-3-1986 and 2-4-1986. The Tribunal noted that exemption had earlier applied to tea chests, was restored by Notification No. 227/86-C.E. dated 3-4-1986, and was given retrospective effect by the Central Duties of Excise (Retrospective Exemption) Act, 1986 for notifications issued under Rule 8(1) of the Central Excise Rules, 1944. On that basis, the duty demand failed, and the Tribunal found it unnecessary to disturb the view taken on manufacture. en-us Thu, 06 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87620 Tea chests were covered by a retrospective exemption scheme, so duty could not be sustained for the intervening period between 1-3-1986 and 2-4-1986. The Tribunal noted that exemption had earlier applied to tea chests, was restored by Notification No. 227/86-C.E. dated 3-4-1986, and was given retrospective effect by the Central Duties of Excise (Retrospective Exemption) Act, 1986 for notifications issued under Rule 8(1) of the Central Excise Rules, 1944. On that basis, the duty demand failed, and the Tribunal found it unnecessary to disturb the view taken on manufacture. Case-Laws Central Excise Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87620