https://www.taxtmi.com/caselaws?id=91614 Benzidine 2.2 disulphonic acid was examined for possible coverage under the export prohibition in Notification No. 108(E) dated 30-01-1990, with expert material indicating it is not a derivative of benzidine and therefore supporting the exporter's position on a prima facie basis. The Tribunal also noted that later administrative clarification could not be applied retrospectively to earlier exports and could not be assumed to match the appellant's manufacturing process. Because relevant evidence emerged after the original adjudication, the matter was remanded for fresh consideration with liberty to adduce additional material, and the Commissioner was directed to reconsider applicability of the prohibition in accordance with natural justice. en-us Tue, 21 Apr 1998 00:00:00 +0530 Wed, 19 Oct 2011 16:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91614 Benzidine 2.2 disulphonic acid was examined for possible coverage under the export prohibition in Notification No. 108(E) dated 30-01-1990, with expert material indicating it is not a derivative of benzidine and therefore supporting the exporter's position on a prima facie basis. The Tribunal also noted that later administrative clarification could not be applied retrospectively to earlier exports and could not be assumed to match the appellant's manufacturing process. Because relevant evidence emerged after the original adjudication, the matter was remanded for fresh consideration with liberty to adduce additional material, and the Commissioner was directed to reconsider applicability of the prohibition in accordance with natural justice. Case-Laws Customs Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91614