https://www.taxtmi.com/caselaws?id=92998 Notification No. 279/86-C.E. could not be given retrospective effect under the Central Duties of Excise (Retrospective Exemption) Act, 1986. The tariff changes from 1-3-1986 created a new duty structure for motor vehicles and bodies built on duty-paid chassis, and the later notification fixing a specific duty of Rs. 8,000 per passenger transport vehicle was treated as an amendment to that new regime. It was not linked to the pre-28-2-1986 exemption structure, and the Retrospective Exemption Act was confined to preserving the effective rate of duty that existed before 28-2-1986. On that basis, the notification fell outside the Act's scope. en-us Fri, 30 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92998 Notification No. 279/86-C.E. could not be given retrospective effect under the Central Duties of Excise (Retrospective Exemption) Act, 1986. The tariff changes from 1-3-1986 created a new duty structure for motor vehicles and bodies built on duty-paid chassis, and the later notification fixing a specific duty of Rs. 8,000 per passenger transport vehicle was treated as an amendment to that new regime. It was not linked to the pre-28-2-1986 exemption structure, and the Retrospective Exemption Act was confined to preserving the effective rate of duty that existed before 28-2-1986. On that basis, the notification fell outside the Act's scope. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92998