https://www.taxtmi.com/caselaws?id=90651 CTD bars were treated as falling within the exemption under Notification No. 202/88-C.E. on the basis of legislative intent, departmental understanding, and trade materials. A later amending notification, Notification No. 170/89-C.E., was regarded as merely clarificatory and therefore retrospective in operation, so it did not introduce a new restriction but explained the original scope of the exemption. On that construction, CTD bars satisfied the conditions of the notification and were covered by the exemption, with relief granted to the assessee on the exemption issue. en-us Wed, 15 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90651 CTD bars were treated as falling within the exemption under Notification No. 202/88-C.E. on the basis of legislative intent, departmental understanding, and trade materials. A later amending notification, Notification No. 170/89-C.E., was regarded as merely clarificatory and therefore retrospective in operation, so it did not introduce a new restriction but explained the original scope of the exemption. On that construction, CTD bars satisfied the conditions of the notification and were covered by the exemption, with relief granted to the assessee on the exemption issue. Case-Laws Central Excise Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90651