https://www.taxtmi.com/caselaws?id=88421 An exemption entry must be applied according to its plain terms, and goods falling within Serial No. 2 of Notification No. 275/82-C.E. could not be shifted to Serial No. 3 merely because the condition attached to Serial No. 2 was not met. The proviso was only a condition for availing that exemption, not a basis for reclassification. A later amendment by Notification No. 8/84 was treated as a policy change, not a clarificatory measure, and therefore did not operate retrospectively. The concessional rate under the amended or alternative entry was unavailable for the disputed period. en-us Wed, 16 Oct 1996 00:00:00 +0530 Sat, 17 Sep 2011 17:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88421 An exemption entry must be applied according to its plain terms, and goods falling within Serial No. 2 of Notification No. 275/82-C.E. could not be shifted to Serial No. 3 merely because the condition attached to Serial No. 2 was not met. The proviso was only a condition for availing that exemption, not a basis for reclassification. A later amendment by Notification No. 8/84 was treated as a policy change, not a clarificatory measure, and therefore did not operate retrospectively. The concessional rate under the amended or alternative entry was unavailable for the disputed period. Case-Laws Central Excise Wed, 16 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88421